S T A T E   O F   N E W   Y O R K
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                                  5477--A
                                                            R. R. 162
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2023
                                ___________
 
 Introduced by M. of A. McDONALD, STECK, STERN, COLTON, DICKENS, GUNTHER,
   GLICK,  GIBBS,  WALLACE,  JACOBSON,  SILLITTI,  RAMOS, BENDETT, MAHER,
   SIMPSON, REILLY, BRABENEC, DURSO, NORRIS, BEEPHAN, MCGOWAN,  K. BROWN,
   ANGELINO,  REYES,  WALKER,  RAGA, BORES, BUTTENSCHON, MIKULIN, SLATER,
   CHANG, WALSH -- Multi-Sponsored by -- M. of A. HAWLEY, SIMON  --  read
   once  and  referred  to  the  Committee  on  Real Property Taxation --
   reported and referred to the Committee on Ways and Means  --  reported
   and  referred to the Committee on Rules -- ordered to a third reading,
   passed by Assembly and delivered to  the  Senate,  recalled  from  the
   Senate,  vote reconsidered, bill amended, ordered reprinted, retaining
   its place on the special order of third reading
 
 AN ACT to amend the real property tax law and the tax law,  in  relation
   to exempting income earned working at the polls from the definition of
   income
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subdivision 4 of section 425 of the real property tax  law
 is amended by adding a new paragraph (d) to read as follows:
   (D)  FOR THE PURPOSES OF THIS SUBDIVISION, THE TERM "INCOME" SHALL NOT
 INCLUDE EARNINGS FROM 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 OFFICER'S LAW,
 TO  THE  EXTENT  CONSIDERED  AS  GROSS  INCOME  FOR  FEDERAL  INCOME TAX
 PURPOSES.
   § 2. Subparagraph (B) of paragraph 1 of subsection  (eee)  of  section
 606  of the tax law, as amended by section 10 of part B of chapter 59 of
 the laws of 2018, is amended to read as follows:
   (B) "Affiliated income" shall mean for  purposes  of  the  basic  STAR
 credit,  the  combined  income  of  all  of the owners of the parcel who
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10200-02-3
 A. 5477--A                          2
 
 resided primarily thereon as of December  thirty-first  of  the  taxable
 year,  and  of any owners' spouses residing primarily thereon as of such
 date, and for purposes of the enhanced STAR credit, the combined  income
 of  all  of  the owners of the parcel as of December thirty-first of the
 taxable year, and of any owners' spouses residing primarily  thereon  as
 of  such  date;  provided  that  for  both  purposes the income to be so
 combined shall be the "adjusted gross income" for the  taxable  year  as
 reported  for  federal income tax purposes, or that would be reported as
 adjusted gross income if a federal income tax return were required to be
 filed, reduced by distributions,  to  the  extent  included  in  federal
 adjusted  gross  income,  received from an individual retirement account
 and  an  individual  retirement  annuity.  FOR  THE  PURPOSES  OF   THIS
 SUBSECTION, THE TERM "AFFILIATED INCOME" SHALL NOT INCLUDE EARNINGS FROM
 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 OFFICER'S LAW, TO THE EXTENT CONSIDERED
 AS GROSS INCOME FOR FEDERAL  INCOME  TAX  PURPOSES.  For  taxable  years
 beginning  on  and  after January first, two thousand nineteen, where an
 income-eligibility determination is wholly  or  partly  based  upon  the
 income  of one or more individuals who did not file a return pursuant to
 section six hundred fifty-one of this article for the applicable  income
 tax year, then in order to be eligible for the credit authorized by this
 subsection,  each such individual must file a statement with the depart-
 ment showing the source or sources of his or her income for that  income
 tax  year,  and  the  amount  or  amounts  thereof, that would have been
 reported on such a return if one had been filed. Such statement shall be
 filed at such time, and in such form and manner, as may be prescribed by
 the department, and shall be subject to the provisions  of  section  six
 hundred  ninety-seven  of  this article to the same extent that a return
 would be. The department shall make such forms and  instructions  avail-
 able  for  the  filing of such statements. The local assessor shall upon
 the request of a taxpayer assist such taxpayer  in  the  filing  of  the
 statement  with  the department. Provided further, that if the qualified
 taxpayer was an owner of the property during the taxable  year  but  did
 not own it on December thirty-first of the taxable year, then the deter-
 mination as to whether the income of an individual should be included in
 "affiliated  income"  shall be based upon the ownership and/or residency
 status of that individual as of the first day of the month during  which
 the  qualified  taxpayer  ceased  to be an owner of the property, rather
 than as of December thirty-first of the taxable year.
   § 3. This act shall take effect immediately.