561 – Definitions.

§ 561. Definitions.    The  following  terms,  whenever  used  in this
  article, shall have the following meanings:
a. "Parent" means a legal resident of the state of New York with a New
  York taxable income of under five thousand  dollars  who  is  a  parent,
  stepparent,  adoptive  parent  and the spouse of an adoptive parent of a
  pupil enrolled in a nonpublic school, or a resident  with  such  taxable
  income standing in loco parentis to such pupil.
b.  "Taxable  income" means the amount of combined net taxable income,
  if any, of both parents computed in accordance with  the  provisions  of
  section  six  hundred eleven of the tax law computed without the benefit
  of the modification of  federal  adjusted  gross  income  for  nonpublic
  school  tuition  pursuant to paragraph (14) of subsection (c) of section
  six hundred twelve of the tax law, for the  year  for  which  a  tuition
  reimbursement  payment  is  sought. If the parents of a pupil are living
  apart, the taxable income of the parent who claims  reimbursement  under
  this  article shall be based upon the taxable income of that parent with
  whom the pupil is living, or who exercises custody if  the  pupil  is  a
  minor,  or  would exercise custody if the applicant were a minor and any
  appropriate payments for the support of the pupil from the other parent.
c. "Nonpublic school" means  any  nonprofit  elementary  or  secondary
  school  in  the State of New York, other than a public school, which (i)
  is providing  instruction  in  accordance  with  article  seventeen  and
  section thirty-two hundred four of this chapter, (ii) has not been found
  to  be  in violation of Title VI Civil Rights Act of 1964, 78 Stat. 252,
  42 U.S.C. § 2000 (d), and (iii) which is entitled  to  a  tax  exemption
  under  section  five hundred one (a) and five hundred one (c) (3) of the
  Federal  Internal  Revenue  Code  of  nineteen  hundred  fifty-four,  as
  amended.
d.  "Tuition"  means  the  amount  actually  paid  by a parent for the
  enrollment of a pupil at a nonpublic school for the  calendar  year  for
  which a tuition reimbursement payment is sought.
e.  "Pupil"  means  a  resident  of the state of New York who has been
  enrolled full-time in a nonpublic school  and  whose  parents'  combined
  taxable income is less than five thousand dollars.
f.  "Commissioner" means the commissioner of education of the State of
  New York.
g. "Regular school year" means all of the months of the calendar  year
  exclusive of July and August.