S T A T E O F N E W Y O R K
________________________________________________________________________
3137
2025-2026 Regular Sessions
I N A S S E M B L Y
January 23, 2025
___________
Introduced by M. of A. ROSENTHAL, STECK, BURDICK -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting poll workers from
the obligation to pay New York state income tax on income earned on an
election day
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (i) of section 601 of the tax law is relettered
subsection (j) and a new subsection (i) is added to read as follows:
(I) POLL WORKERS WORKING ON ELECTION DAY. NOTWITHSTANDING THE
PROVISIONS OF SUBSECTIONS (A), (B), (C) AND (D) OF THIS SECTION AND ANY
OTHER PROVISION OF THIS ARTICLE, FOR TAXABLE YEARS BEGINNING AFTER
DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-SIX, THE INCOME OF A RESIDENT
INDIVIDUAL EARNED WHILE WORKING AS A POLL WORKER ON AN ELECTION DAY
SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE REGARDLESS OF WHETHER SUCH
INCOME IS SUBJECT TO FEDERAL INCOME TAXATION. FOR PURPOSES OF THIS
SUBSECTION: (1) "POLL WORKER" SHALL INCLUDE, BUT NOT BE LIMITED TO,
ELECTION INSPECTORS, POLL CLERKS AND ELECTION COORDINATORS; AND (2)
"ELECTION DAY" SHALL MEAN THE DATE OF A STATE, LOCAL, OR FEDERAL
ELECTION, INCLUDING PRIMARY AND GENERAL ELECTIONS.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05614-01-5
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