N.Y. EDN Law § 562

§ 562. Tuition reimbursement payments to parents. 1. Upon the filing\nby a parent of the verified statement as required by subdivision two,\nthe commissioner shall make a tuition reimbursement payment to such\nparent for tuition expenses made in the preceding calendar year. Only\none such payment shall be made on behalf of any pupil in a calendar\nyear. Such payment shall be the lesser of either (a) fifty percent of\nthe tuition paid by the parent during the preceding calendar year for\nthe elementary or secondary education of each pupil, or (b) five dollars\nper month for the period of enrollment in a nonpublic school during the\nregular school year for each pupil in grades one through eight, and ten\ndollars per month for the period of enrollment in a nonpublic school\nduring the preceding regular school year for each pupil in grades nine\nthrough twelve. Whenever payments as herein computed total less than ten\ndollars, no such payment shall be made.\n 2. In order to be eligible for tuition reimbursement hereunder, the\nparent of a pupil shall, by May first of the year following the calendar\nyear for which reimbursement is sought, file with the commissioner a\nverified statement, in such form as he shall provide, stating that the\npupil was enrolled during such year in a nonpublic school or schools\nand, in addition, the following information: (a) the name, address and\ntaxable income of the parent; (b) the name, address and birth date of\nthe pupil; (c) the grade in which the pupil was enrolled during each\nmonth in a nonpublic school in such year; (d) the name and address of\nthe nonpublic school or schools attended by such pupil; (e) a receipted\ntuition bill. For reimbursement for the calendar year nineteen hundred\nseventy-one, such verified statement shall be filed not later than July\nfirst, nineteen hundred seventy-two.\n 3. No parent shall be eligible to receive a tuition reimbursement\npayment who has claimed a modification of federal adjusted gross income\nfor nonpublic school tuition pursuant to paragraph fourteen of\nsubsection (c) of section six hundred twelve of the tax law based upon\nthe same tuition expenditures.\n 4. The state tax commission shall, when requested by the com-\nmissioner, compare any verified statement filed with the commissioner\npursuant to this article with the state income tax returns if any, filed\nby the parent making such verified statement and shall report any\ndiscrepancies to the commissioner. All verified statements filed with\nthe commissioner and all reports made to him by the state tax\ncommission, pursuant to this article shall be deemed confidential and,\nexcept in accordance with proper judicial order or as otherwise\nprescribed by law, it shall be unlawful for the commissioner or any\nofficer or employee of the department to divulge or make known in any\nmanner the amount of income or any other particulars set forth in any\nverified statement filed with him hereunder or report made to him\npursuant to this subdivision; but nothing contained herein shall be\nconsidered to prohibit the commissioner's publication of statistics so\nclassified as to prevent the identification of particular affidavits or\nreports.\n