§ 561. Definitions. The following terms, whenever used in this\narticle, shall have the following meanings:\n a. "Parent" means a legal resident of the state of New York with a New\nYork taxable income of under five thousand dollars who is a parent,\nstepparent, adoptive parent and the spouse of an adoptive parent of a\npupil enrolled in a nonpublic school, or a resident with such taxable\nincome standing in loco parentis to such pupil.\n b. "Taxable income" means the amount of combined net taxable income,\nif any, of both parents computed in accordance with the provisions of\nsection six hundred eleven of the tax law computed without the benefit\nof the modification of federal adjusted gross income for nonpublic\nschool tuition pursuant to paragraph (14) of subsection (c) of section\nsix hundred twelve of the tax law, for the year for which a tuition\nreimbursement payment is sought. If the parents of a pupil are living\napart, the taxable income of the parent who claims reimbursement under\nthis article shall be based upon the taxable income of that parent with\nwhom the pupil is living, or who exercises custody if the pupil is a\nminor, or would exercise custody if the applicant were a minor and any\nappropriate payments for the support of the pupil from the other parent.\n c. "Nonpublic school" means any nonprofit elementary or secondary\nschool in the State of New York, other than a public school, which (i)\nis providing instruction in accordance with article seventeen and\nsection thirty-two hundred four of this chapter, (ii) has not been found\nto be in violation of Title VI Civil Rights Act of 1964, 78 Stat. 252,\n42 U.S.C. § 2000 (d), and (iii) which is entitled to a tax exemption\nunder section five hundred one (a) and five hundred one (c) (3) of the\nFederal Internal Revenue Code of nineteen hundred fifty-four, as\namended.\n d. "Tuition" means the amount actually paid by a parent for the\nenrollment of a pupil at a nonpublic school for the calendar year for\nwhich a tuition reimbursement payment is sought.\n e. "Pupil" means a resident of the state of New York who has been\nenrolled full-time in a nonpublic school and whose parents' combined\ntaxable income is less than five thousand dollars.\n f. "Commissioner" means the commissioner of education of the State of\nNew York.\n g. "Regular school year" means all of the months of the calendar year\nexclusive of July and August.\n
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