The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9446
 
                             I N  S E N A T E
 
                               May 27, 2022
                                ___________
 
 Introduced  by  Sen.  MYRIE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to subtracting from the federal
   adjusted gross income any income earned by election  inspectors,  poll
   clerks,  or  election  coordinators;  and to amend the social services
   law, in relation to exempting income earned  by  election  inspectors,
   poll  clerks,  or  election  coordinators  from  being included in the
   calculation of the amount of benefits under public assistance programs
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) INCOME EARNED WHILE WORKING AS AN ELECTION INSPECTOR, POLL CLERK,
 OR ELECTION COORDINATOR PURSUANT TO TITLE FOUR OF ARTICLE THREE  OF  THE
 ELECTION LAW IN RELATION TO A GENERAL, PRIMARY, RUN-OFF PRIMARY PURSUANT
 TO  SUBDIVISION  ONE  OF  SECTION  6-162 OF THE ELECTION LAW, OR SPECIAL
 ELECTION HELD PURSUANT TO SECTION FORTY-TWO OF THE PUBLIC OFFICERS  LAW,
 TO  THE  EXTENT  INCLUDIBLE  IN  GROSS  INCOME  FOR  FEDERAL  INCOME TAX
 PURPOSES.
   § 2. Subdivision 1 of section 131-n of the  social  services  law,  as
 separately  amended  by  chapters  323  and  329 of the laws of 2019, is
 amended to read as follows:
   1. The following resources shall be exempt and disregarded  in  calcu-
 lating  the amount of benefits of any household under any public assist-
 ance program: (a) cash and liquid or nonliquid resources up to two thou-
 sand dollars, or three thousand dollars in the  case  of  households  in
 which  any  member  is  sixty years of age or older, (b) an amount up to
 four thousand six hundred fifty  dollars  in  a  separate  bank  account
 established  by  an  individual while currently in receipt of assistance
 for the sole purpose of enabling the individual to purchase a  first  or
 replacement  vehicle  for  the  recipient  to  seek,  obtain or maintain
 employment, so long as the funds are not used for any other purpose, (c)
 an amount up to one thousand four hundred dollars  in  a  separate  bank
 account  established  by  an  individual  while  currently in receipt of
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD13323-06-2
 S. 9446                             2
 
 assistance for the purpose of paying tuition at a two-year or  four-year
 accredited  post-secondary educational institution, so long as the funds
 are not used for any other purpose, (d) the  home  which  is  the  usual
 residence  of  the  household,  (e)  one  automobile, up to ten thousand
 dollars fair market value,  through  March  thirty-first,  two  thousand
 seventeen;  one  automobile,  up  to eleven thousand dollars fair market
 value, from April first, two thousand seventeen  through  March  thirty-
 first,  two thousand eighteen; and one automobile, up to twelve thousand
 dollars fair market value, beginning April first, two thousand  eighteen
 and  thereafter,  or  such other higher dollar value as the local social
 services district may elect to adopt, (f) one burial plot per  household
 member  as  defined  in  department  regulations,  (g) bona fide funeral
 agreements up to a total of one thousand five hundred dollars in  equity
 value  per  household  member,  (h)  funds  in an individual development
 account established in accordance with subdivision five of section three
 hundred fifty-eight of this chapter and section four  hundred  three  of
 the  social  security act, (i) for a period of six months, real property
 which the household is making a good faith effort to sell, in accordance
 with department regulations and tangible personal property necessary for
 business or for employment purposes in accordance with department  regu-
 lations,  [and]  (j) funds in a qualified tuition program that satisfies
 the requirement of section 529 of the Internal Revenue Code of 1986,  as
 amended, [and (j)] (K) funds in a New York achieving a better life expe-
 rience  savings  account  established in accordance with article eighty-
 four of the mental hygiene law AND (L) INCOME EARNED WHILE WORKING AS AN
 ELECTION INSPECTOR, POLL CLERK,  OR  ELECTION  COORDINATOR  PURSUANT  TO
 TITLE  FOUR OF ARTICLE THREE OF THE ELECTION LAW IN RELATION TO A GENER-
 AL, PRIMARY, RUN-OFF PRIMARY PURSUANT TO SUBDIVISION  ONE  OF    SECTION
 6-162  OF THE ELECTION LAW, OR SPECIAL ELECTION HELD PURSUANT TO SECTION
 FORTY-TWO OF THE PUBLIC OFFICERS LAW, TO THE EXTENT INCLUDIBLE IN  GROSS
 INCOME  FOR  FEDERAL INCOME TAX PURPOSES.  If federal law or regulations
 require the exemption or disregard of additional income and resources in
 determining need  for  family  assistance,  or  medical  assistance  not
 exempted or disregarded pursuant to any other provision of this chapter,
 the department may, by regulations subject to the approval of the direc-
 tor of the budget, require social services officials to exempt or disre-
 gard such income and resources. Refunds resulting from earned income tax
 credits shall be disregarded in public assistance programs.
   §  2-a.  Subdivision 1 of section 131-n of the social services law, as
 amended  by section 5 of part U of chapter 56 of the laws  of  2022,  is
 amended to read as follows:
   1.  The  following resources shall be exempt and disregarded in calcu-
 lating the amount of benefits of any household under any public  assist-
 ance program: (a) cash and liquid or nonliquid resources up to two thou-
 sand  five  hundred dollars for applicants, three thousand seven hundred
 fifty dollars for applicants in households in which any member is  sixty
 years of age or older or is disabled or ten thousand dollars for recipi-
 ents,  (b)  an amount up to four thousand six hundred fifty dollars in a
 separate bank account established by an individual  while  currently  in
 receipt of assistance for the sole purpose of enabling the individual to
 purchase  a  first  or  replacement  vehicle  for the recipient to seek,
 obtain or maintain employment, so long as the funds are not used for any
 other purpose, (c) an amount up to one thousand four hundred dollars  in
 a  separate bank account established by an individual while currently in
 receipt of assistance for the purpose of paying tuition at a two-year or
 four-year accredited post-secondary educational institution, so long  as
 S. 9446                             3
 
 the  funds are not used for any other purpose, (d) the home which is the
 usual residence of the household, (e) one automobile, up to ten thousand
 dollars fair market value,  through  March  thirty-first,  two  thousand
 seventeen;  one  automobile,  up  to eleven thousand dollars fair market
 value, from April first, two thousand seventeen  through  March  thirty-
 first,  two thousand eighteen; and one automobile, up to twelve thousand
 dollars fair market value, beginning April first, two thousand  eighteen
 and  thereafter,  or  such other higher dollar value as the local social
 services district may elect to adopt, (f) one burial plot per  household
 member  as  defined  in  department  regulations,  (g) bona fide funeral
 agreements up to a total of one thousand five hundred dollars in  equity
 value  per  household  member,  (h)  funds  in an individual development
 account established in accordance with subdivision five of section three
 hundred fifty-eight of this chapter and section four  hundred  three  of
 the  social  security act, (i) for a period of six months, real property
 which the household is making a good faith effort to sell, in accordance
 with department regulations and tangible personal property necessary for
 business or for employment purposes in accordance with department  regu-
 lations,  [and]  (j) funds in a qualified tuition program that satisfies
 the requirement of section 529 of the Internal Revenue Code of 1986,  as
 amended,  [and]  (k) funds in a New York achieving a better life experi-
 ence savings account established in accordance with article  eighty-four
 of  the  mental  hygiene  law, AND (L) INCOME EARNED WHILE WORKING AS AN
 ELECTION INSPECTOR, POLL CLERK, OR  ELECTION  COORDINATOR  PURSUANT   TO
 TITLE  FOUR OF ARTICLE THREE OF THE ELECTION LAW IN RELATION TO A GENER-
 AL, PRIMARY, RUN-OFF PRIMARY PURSUANT TO SUBDIVISION  ONE  OF    SECTION
 6-162  OF THE ELECTION LAW, OR SPECIAL ELECTION HELD PURSUANT TO SECTION
 FORTY-TWO OF THE PUBLIC OFFICERS LAW, TO THE EXTENT INCLUDIBLE IN  GROSS
 INCOME  FOR  FEDERAL INCOME TAX PURPOSES.
   If  federal  law  or regulations require the exemption or disregard of
 additional income and resources in determining need for  family  assist-
 ance,  or medical assistance not exempted or disregarded pursuant to any
 other provision of this chapter,  the  department  may,  by  regulations
 subject  to  the  approval of the director of the budget, require social
 services officials to exempt or disregard  such  income  and  resources.
 Refunds resulting from earned income tax credits shall be disregarded in
 public assistance programs.
   § 3. This act shall take effect immediately, provided, however:
   a.  the  amendments  to  subdivision  1 of section 131-n of the social
 services law  made  by section two of this  act  shall  not  affect  the
 expiration  of  such  subdivision, when upon such date the provisions of
 section two-a of this act shall take effect; and
   b. the amendments to subdivision 1 of  section  131-n  of  the  social
 services  law  made  by  section  two-a of this act shall not affect the
 expiration of such subdivision and shall be deemed to expire therewith.