## NYC School Tax Credit Reform with Phase-Out

# This code defines a policy reform for implementing a New York City School Tax Credit with a phase-out mechanism, as outlined in [Senate Bill S2238](https://www.nysenate.gov/legislation/bills/2025/S2238).

# The credit is phased out based on state adjusted gross income (AGI) and filing status. 

# The phase-out start threshold is doubled for joint filers and surviving spouses.
