---
type: "Bill"
title: "Grants a personal income tax deduction for the amount of any student loan that is discharged as the result of the death or permanent and total disability of the borrower"
description: "Grants a personal income tax deduction for the amount of any student loan that is discharged as the result of the death or permanent and total disability of the borrower."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2017-2018"
identifier: "S 4491"
citation: "New York S 4491 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["FELDER"]
version_count: 2
action_count: 14
vote_count: 4
first_action: "2017-02-16"
last_action: "2017-12-13"
source: "openstates"
source_identifier: "ocd-bill/6a5709f8-d00a-4be2-bac1-86f7916cd35c"
source_url: "http://www.nysenate.gov/legislation/bills/2017/S4491"
source_hash: "04f439fc60393b40e4f64dbe7ef00d211b7c56376c4d6aae5a5c90fd195d3a20"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 4491 (2017-2018) — Grants a personal income tax deduction for the amount of any student loan that is discharged as the result of the death or permanent and total disability of the borrower

Grants a personal income tax deduction for the amount of any student loan that is discharged as the result of the death or permanent and total disability of the borrower.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S4491 HTML** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S4491&term=2017&Text=Y)
2. **S4491 PDF** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2017/S4491)

## Votes

- Finance Vote — **37–0** (pass) · upper
- Investigations And Government Operations Vote — **9–0** (pass) · upper
- Assembly Vote — **141–0** (pass) · lower
- Floor Vote — **63–0** (pass) · upper

## Sponsors

- FELDER — primary (person)
- AKSHAR — cosponsor (person)
- AMEDORE — cosponsor (person)
- AVELLA — cosponsor (person)
- CROCI — cosponsor (person)
- HELMING — cosponsor (person)
- LITTLE — cosponsor (person)
- RANZENHOFER — cosponsor (person)
- RITCHIE — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-16** REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2017-03-07** REPORTED AND COMMITTED TO FINANCE `referral-committee`
- **2017-05-23** 1ST REPORT CAL.1272
- **2017-05-24** 2ND REPORT CAL.
- **2017-06-05** ADVANCED TO THIRD READING
- **2017-06-13** PASSED SENATE `passage`
- **2017-06-13** DELIVERED TO ASSEMBLY
- **2017-06-13** REFERRED TO WAYS AND MEANS `referral-committee`
- **2017-06-14** SUBSTITUTED FOR A6601
- **2017-06-14** ORDERED TO THIRD READING RULES CAL.224
- **2017-06-14** PASSED ASSEMBLY `passage`
- **2017-06-14** RETURNED TO SENATE
- **2017-12-06** DELIVERED TO GOVERNOR `executive-receipt`
- **2017-12-13** SIGNED CHAP.456 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6a5709f8-d00a-4be2-bac1-86f7916cd35c`. Confidence: reported (aggregated from official New York legislature records).