S T A T E O F N E W Y O R K
________________________________________________________________________
10837
I N A S S E M B L Y
April 1, 2026
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Introduced by M. of A. HAWLEY -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to providing a state income tax
exemption for police officers
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 616 of the tax law is amended by adding a new
subsection (c) to read as follows:
(C) EXEMPTION. IN ADDITION TO THE EXEMPTIONS PROVIDED FOR IN THIS
SECTION, THE FIRST ONE HUNDRED THOUSAND DOLLARS OF INCOME SHALL BE
EXEMPT FROM THE TAX IMPOSED BY THIS ARTICLE FOR RESIDENT TAXPAYERS WHO
ARE CONSIDERED A POLICE OFFICER AS DEFINED IN SUBDIVISION THIRTY-FOUR OF
SECTION 1.20 OF CRIMINAL PROCEDURE LAW. THE COMMISSIONER SHALL PROMUL-
GATE SUCH RULES AND REGULATIONS AS NECESSARY TO VERIFY THE ACCURACY OF
RETURNS CLAIMING THIS EXEMPTION.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2026.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15236-01-6