Assembly Bill A6910

2025-2026 Legislative Session

Exempts a portion of poll workers' income earned on an election day from state income tax

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-A6910 (ACTIVE) - Details

See Senate Version of this Bill:
S7020
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §601, Tax L

2025-A6910 (ACTIVE) - Summary

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.

2025-A6910 (ACTIVE) - Bill Text download pdf 

                             
                     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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