NY State Senate Bill 2023-S2491

Senate Bill S2491

2023-2024 Legislative Session

Relates to requiring a full paid work day off for registered voters on certain election days

download bill text pdf

Current Bill Status - In Senate Committee Elections Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to elections
Jan 20, 2023	referred to elections

2023-S2491 (ACTIVE) - Details

Current Committee:: Senate Elections
Law Section:: Election Law
Laws Affected:: Amd §3-110, El L; amd §§210-B & 606, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S3801

2023-S2491 (ACTIVE) - Summary

Provides all registered voters on the day of the general election and the primary election in every even numbered year a full work day off without the loss of pay; provides a tax credit to small businesses who provide a paid day off to employees on general election day.

2023-S2491 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2491

SPONSOR: COMRIE
 
TITLE OF BILL:

An act to amend the election law, in relation to requiring a full paid
work day off for registered voters on certain election days; and to
amend the tax law, in relation to providing a tax credit for certain
small businesses

 
PURPOSE:

This bill allows workers to have a day off without loss of pay during
primary and general election day.

 
SUMMARY OF PROVISIONS:

Section one amends section 3-110 of the election law, to require that
all workers receive a day off on primary and general elections days
without loss of pay.

Section 2, Section 3, and Section 4 of the bill amend the tax law to

provide tax credit to small businesses with 100 or less employees for
allowing their workers one day of during primary or general election
days.

Section 5 establishes that the bill shall take effect immediately.

 
EXISTING LAW:

Section 3-110 of the election law allows workers with insufficient time
in the working day to vote, to do so without loss of pay for up to two
hours.

 
JUSTIFICATION:

In spite of current law allowing 2-hour window of paid leave to vote at
the booths, millions of people fail to vote; they may not have 2-hours
off, there may be no convenient 2-hour window in the working day, and so
forth. We need to establish Election Day as a paid holiday, where all
workers regardless of socioeconomic positioning in society, can have a
full day off without fear of loss of income, to participate in our
democracy. Small businesses shall benefit by way of credit and deduction
for allowing their workers this time off on such an important day for
democracy.

 
LEGISLATIVE HISTORY:

2021-22: S.3801

 
FISCAL IMPLICATIONS:

To be determined.

 
LOCAL FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Immediately.

2023-S2491 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2491
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2023
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Elections
 
 AN ACT to amend the election law, in relation to requiring a  full  paid
   work  day  off  for registered voters on certain election days; and to
   amend the tax law, in relation to providing a tax credit  for  certain
   small businesses
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivisions 1, 2 and 3 of section 3-110  of  the  election
 law,  as  amended  by section 1 of part AAA of chapter 55 of the laws of
 2020, are amended to read as follows:
   1. (A) If a registered voter does not have sufficient time outside  of
 his  or  her scheduled working hours, within which to vote on any day at
 which he or she may vote, at any election EXCEPT  THE  GENERAL  ELECTION
 HELD  ON  THE FIRST TUESDAY NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER
 OF EACH YEAR OR THE PRIMARY ELECTION HELD ON THE FOURTH TUESDAY IN  JUNE
 BEFORE  EVERY  GENERAL  ELECTION  IN EVERY EVEN NUMBERED YEAR, he or she
 may, without loss of pay for up to two hours, take off so  much  working
 time  as  will,  when added to his or her voting time outside his or her
 working hours, enable him or her to vote.
   (B) ALL PERSONS REGARDLESS OF STATUS  RELATED  TO  VOTER  ELIGIBILITY,
 PARTY  AFFILIATION, EMPLOYMENT, RESIDENCY, IMMIGRATION OR OTHER LEGAL OR
 NON-LEGAL SOCIOCULTURAL STATUS ON THE DAY OF THE GENERAL  ELECTION  HELD
 ON  THE  FIRST  TUESDAY  NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF
 EACH YEAR AND THE PRIMARY ELECTION HELD ON THE FOURTH  TUESDAY  IN  JUNE
 BEFORE EVERY GENERAL ELECTION IN EVERY EVEN NUMBERED YEAR SHALL BE GIVEN
 A PAID DAY OFF TO VOTE IN SUCH ELECTION.
   2.  [If]  EXCEPT DURING THE GENERAL ELECTION HELD ON THE FIRST TUESDAY
 NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF EACH YEAR OR THE PRIMARY
 ELECTION HELD ON  THE  FOURTH  TUESDAY  IN  JUNE  BEFORE  EVERY  GENERAL
 ELECTION  IN  EVERY  EVEN NUMBERED YEAR, IF an employee has four consec-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03641-01-3

 S. 2491                             2
 
 utive hours either between the opening of the polls and the beginning of
 his or her working shift, or between the end of his or her working shift
 and the closing of the polls, he or she shall be deemed to  have  suffi-
 cient  time outside his or her working hours within which to vote. If he
 or she has less than four consecutive hours he or she may  take  off  so
 much  working time as will, when added to his or her voting time outside
 his or her working hours enable him or her to vote, but  not  more  than
 two hours of which shall be without loss of pay, provided that he or she
 shall be allowed time off for voting only at the beginning or end of his
 or  her  working  shift, as the employer may designate, unless otherwise
 mutually agreed.
   3. [If] EXCEPT DURING THE GENERAL ELECTION HELD ON THE  FIRST  TUESDAY
 NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF EACH YEAR OR THE PRIMARY
 ELECTION  HELD  ON  THE  FOURTH  TUESDAY  IN  JUNE  BEFORE EVERY GENERAL
 ELECTION IN EVERY EVEN NUMBERED YEAR, IF the employee  requires  working
 time  off to vote the employee shall notify his or her employer not more
 than ten nor less than two working days before the day of  the  election
 that  he  or  she  requires  time  off  to  vote  in accordance with the
 provisions of this section.
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 59 to read as follows:
   59.  SMALL  BUSINESS TAX CREDIT; CERTAIN ELECTION DAYS. (A) GENERAL. A
 TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS AND IS A  SMALL  BUSINESS
 AS DEFINED IN SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT
 LAW,  SHALL  BE ALLOWED A TAX CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
 SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS  ARTICLE  FOR  PROVIDING  A
 PAID  DAY OFF DURING A TAXABLE YEAR FOR EMPLOYEES TO VOTE IN AN ELECTION
 PURSUANT TO PARAGRAPH (B) OF SUBDIVISION ONE OF  SECTION  3-110  OF  THE
 ELECTION LAW.
   (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBDIVISION SHALL BE
 DETERMINED AT THE DISCRETION OF THE DEPARTMENT ANNUALLY.
   (C)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES  THE  TAX
 TO  SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
 DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN  SUCH
 TAXABLE  YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED IN ACCORDANCE WITH  THE  PROVISIONS  OF  SECTION  ONE  THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (bbb) to read as follows:
   (BBB) SMALL BUSINESS TAX CREDIT; CERTAIN ELECTION DAYS. (1) GENERAL. A
 TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS AND IS A  SMALL  BUSINESS
 AS DEFINED IN SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT
 LAW,  SHALL  BE ALLOWED A TAX CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
 SUBSECTION, AGAINST TAX IMPOSED BY THIS ARTICLE FOR PROVIDING A PAID DAY
 OFF DURING A TAXABLE YEAR FOR EMPLOYEES TO VOTE IN AN ELECTION  PURSUANT
 TO  PARAGRAPH  (B)  OF  SUBDIVISION ONE OF SECTION 3-110 OF THE ELECTION
 LAW.
   (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBSECTION SHALL  BE
 DETERMINED AT THE DISCRETION OF THE DEPARTMENT ANNUALLY.
 S. 2491                             3
 
   (3)  APPLICATION  OF  CREDIT. THE CREDIT ALLOWED UNDER THIS SUBSECTION
 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS CHAPTER. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
 SUCH  AMOUNT  OR  IF  THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
 DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN  SUCH
 TAXABLE  YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED IN ACCORDANCE WITH  THE  PROVISIONS  OF  SECTION  ONE  THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a new clause (l) to read as follows:
 (L) SMALL BUSINESS TAX CREDIT;       AMOUNT OF CREDIT UNDER
 CERTAIN ELECTION DAYS UNDER          SUBDIVISION FIFTY-NINE OF
 SUBSECTION (BBB)                     SECTION TWO HUNDRED TEN-B
   § 5. This act shall take effect immediately.

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