Assembly Bill A5419

2025-2026 Legislative Session

Provides a tax credit for persons who vote in a special or general election

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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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2025-A5419 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2025-A5419 (ACTIVE) - Summary

Provides a tax credit for persons who vote in a special general election.

2025-A5419 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5419
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2025
                                ___________
 
 Introduced  by M. of A. BORES -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for voting in a special or general election
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. This act shall be known and may  be  cited  as  the  "civil
 participation credit act".
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (qqq) to read as follows:
   (QQQ) VOTING IN GENERAL ELECTION CREDIT.  (1) ALLOWANCE OF CREDIT.  AN
 INDIVIDUAL  TAXPAYER  WHO  IS  A  RESIDENT  VOTER  AND PARTICIPATES IN A
 SPECIAL OR GENERAL ELECTION FOR ANY STATE  OFFICE  SHALL  BE  ALLOWED  A
 CREDIT  AGAINST  THE TAX IMPOSED BY THIS ARTICLE EQUAL TO FIFTY DOLLARS,
 TO BE ALLOWED IN THE TAXABLE YEAR  IN  WHICH  SUCH  SPECIAL  OR  GENERAL
 ELECTION  TOOK PLACE. NO MORE THAN ONE SUCH CREDIT SHALL BE ALLOWED IN A
 TAXABLE YEAR.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED  OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
 EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE
 PAID THEREON.
   (3) FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "PARTICIPATES" SHALL
 MEAN HAVING SATISFIED ANY  OF  THE  IDENTIFICATION  PROCESSES  FOR  SUCH
 SPECIAL OR GENERAL ELECTION, PURSUANT TO SECTION 8-304, SECTION 8-410 OR
 SECTION 8-708 OF THE ELECTION LAW.
   § 3. This act shall take effect immediately and shall apply to taxable
 years  beginning on or after January first next succeeding the date this
 act shall have become a law.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09243-01-5

              

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