Exempts a portion of poll workers' income earned on an election day from state income tax; requires the board of elections, in conjunction with the department of taxation and finance, to conduct a public awareness campaign to inform poll workers of such tax exemption; requires the department of taxation and finance to issue guidelines on how poll worker income should be reported on tax returns.
S T A T E O F N E W Y O R K
________________________________________________________________________
6910
2025-2026 Regular Sessions
I N A S S E M B L Y
March 18, 2025
___________
Introduced by M. of A. TAPIA -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting a portion of poll
workers' income earned on an election day from state income tax
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. (1) 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-FIVE:
(A) THE FIRST ONE THOUSAND DOLLARS OF INCOME EARNED BY A RESIDENT
INDIVIDUAL 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. INCOME EARNED IN EXCESS OF SUCH
AMOUNT SHALL BE SUBJECT TO STATE INCOME TAX AT SUCH INDIVIDUAL'S NORMAL
TAX RATE.
(B) FOR RESIDENT INDIVIDUALS WHOSE TOTAL ANNUAL INCOME IS BELOW THREE
HUNDRED PERCENT OF THE FEDERAL POVERTY LEVEL, ALL INCOME EARNED WHILE
WORKING AS A POLL WORKER ON AN ELECTION DAY SHALL BE FULLY EXEMPT FROM
TAX UNDER THIS ARTICLE.
(2) THE EXEMPTIONS PROVIDED IN PARAGRAPH ONE OF THIS SUBSECTION SHALL
ALSO APPLY TO INCOME EARNED BY A RESIDENT INDIVIDUAL WHILE PARTICIPATING
IN MANDATORY TRAINING DAYS REQUIRED FOR POLL WORKERS.
(3) BEGINNING IN THE TAXABLE YEAR TWO THOUSAND TWENTY-SIX, THE
EXEMPTION AMOUNT SPECIFIED IN SUBPARAGRAPH (A) OF PARAGRAPH ONE OF THIS
SUBSECTION SHALL BE ADJUSTED ANNUALLY FOR INFLATION, AS DETERMINED BY
THE CONSUMER PRICE INDEX PUBLISHED BY THE UNITED STATES BUREAU OF LABOR
STATISTICS.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08200-02-5
A. 6910 2
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