S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1088
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced by M. of A. WALKER -- read once and referred to the Committee
   on Ways and Means
 
 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03155-01-3
              

 A. 1088                             2
 
 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
 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 that
 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 section and shall be deemed to expire therewith.