S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5781--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 15, 2023
                                ___________
 
 Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   reported  favorably from said committee and committed to the Committee
   on Finance -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee

 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10200-03-3
              

 S. 5781--A                          2
 
 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.