Senate Bill S3773

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3773
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2025
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Elections
 
 AN ACT to amend the election law, in relation to requiring a  full  paid
   work  day  off  for registered voters on certain election days; and to
   amend the tax law, in relation to providing a tax credit  for  certain
   small businesses
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivisions 1, 2 and 3 of section 3-110  of  the  election
 law,  as  amended  by section 1 of part AAA of chapter 55 of the laws of
 2020, are amended to read as follows:
   1. (A) If a registered voter does not have sufficient time outside  of
 [his  or  her]  SUCH  REGISTERED VOTER'S scheduled working hours, within
 which to vote on any day at which [he or she] SUCH REGISTERED VOTER  may
 vote,  at  any  election  EXCEPT  THE GENERAL ELECTION HELD ON THE FIRST
 TUESDAY NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF EACH YEAR OR THE
 PRIMARY ELECTION HELD ON THE FOURTH TUESDAY IN JUNE BEFORE EVERY GENERAL
 ELECTION IN EVERY EVEN NUMBERED YEAR, [he or she] SUCH REGISTERED  VOTER
 may,  without  loss of pay for up to two hours, take off so much working
 time as will, when added to [his or her] THEIR voting time outside  [his
 or  her]  OF  THEIR  working  hours, enable [him or her] SUCH REGISTERED
 VOTER to vote.
   (B) ALL PERSONS REGARDLESS OF STATUS  RELATED  TO  VOTER  ELIGIBILITY,
 PARTY  AFFILIATION, EMPLOYMENT, RESIDENCY, IMMIGRATION OR OTHER LEGAL OR
 NON-LEGAL SOCIOCULTURAL STATUS ON THE DAY OF THE GENERAL  ELECTION  HELD
 ON  THE  FIRST  TUESDAY  NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF
 EACH YEAR AND THE PRIMARY ELECTION HELD ON THE FOURTH  TUESDAY  IN  JUNE
 BEFORE EVERY GENERAL ELECTION IN EVERY EVEN NUMBERED YEAR SHALL BE GIVEN
 A PAID DAY OFF TO VOTE IN SUCH ELECTION.
   2.  [If]  EXCEPT DURING THE GENERAL ELECTION HELD ON THE FIRST TUESDAY
 NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF EACH YEAR OR THE PRIMARY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05251-01-5
              

 S. 3773                             2
 
 ELECTION HELD ON  THE  FOURTH  TUESDAY  IN  JUNE  BEFORE  EVERY  GENERAL
 ELECTION  IN  EVERY  EVEN NUMBERED YEAR, IF an employee has four consec-
 utive hours either between the opening of the polls and the beginning of
 [his  or  her]  THEIR  working shift, or between the end of [his or her]
 THEIR working shift and the closing of  the  polls,  [he  or  she]  SUCH
 EMPLOYEE shall be deemed to have sufficient time outside [his or her] OF
 THEIR  working  hours within which to vote. If [he or she] SUCH EMPLOYEE
 has less than four consecutive hours [he or she] THEY may  take  off  so
 much  working time as will, when added to [his or her] THEIR voting time
 outside [his or her] OF THEIR working hours enable [him or her] THEM  to
 vote, but not more than two hours of which shall be without loss of pay,
 provided  that  [he  or she] SUCH EMPLOYEE shall be allowed time off for
 voting only at the beginning or end of [his or her] THEIR working shift,
 as the employer may designate, unless otherwise mutually agreed.
   3. [If] EXCEPT DURING THE GENERAL ELECTION HELD ON THE  FIRST  TUESDAY
 NEXT SUCCEEDING THE FIRST MONDAY IN NOVEMBER OF EACH YEAR OR THE PRIMARY
 ELECTION  HELD  ON  THE  FOURTH  TUESDAY  IN  JUNE  BEFORE EVERY GENERAL
 ELECTION IN EVERY EVEN NUMBERED YEAR, IF the employee  requires  working
 time  off  to vote the employee shall notify [his or her] THEIR employer
 not more than ten nor less than two working days before the day  of  the
 election  that  [he  or  she] SUCH EMPLOYEE requires time off to vote in
 accordance with the provisions of this section.
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 61 to read as follows:
   61.  SMALL  BUSINESS TAX CREDIT; CERTAIN ELECTION DAYS. (A) GENERAL. A
 TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS AND IS A  SMALL  BUSINESS
 AS DEFINED IN SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT
 LAW,  SHALL  BE ALLOWED A TAX CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
 SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS  ARTICLE  FOR  PROVIDING  A
 PAID  DAY OFF DURING A TAXABLE YEAR FOR EMPLOYEES TO VOTE IN AN ELECTION
 PURSUANT TO PARAGRAPH (B) OF SUBDIVISION ONE OF  SECTION  3-110  OF  THE
 ELECTION LAW.
   (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBDIVISION SHALL BE
 DETERMINED AT THE DISCRETION OF THE DEPARTMENT ANNUALLY.
   (C)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES  THE  TAX
 TO  SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
 DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN  SUCH
 TAXABLE  YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED IN ACCORDANCE WITH  THE  PROVISIONS  OF  SECTION  ONE  THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (bbb) to read as follows:
   (BBB) SMALL BUSINESS TAX CREDIT; CERTAIN ELECTION DAYS. (1) GENERAL. A
 TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS AND IS A  SMALL  BUSINESS
 AS DEFINED IN SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT
 LAW,  SHALL  BE ALLOWED A TAX CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
 SUBSECTION, AGAINST TAX IMPOSED BY THIS ARTICLE FOR PROVIDING A PAID DAY
 OFF DURING A TAXABLE YEAR FOR EMPLOYEES TO VOTE IN AN ELECTION  PURSUANT
 TO  PARAGRAPH  (B)  OF  SUBDIVISION ONE OF SECTION 3-110 OF THE ELECTION
 LAW.
 S. 3773                             3
 
   (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBSECTION SHALL  BE
 DETERMINED AT THE DISCRETION OF THE DEPARTMENT ANNUALLY.
   (3)  APPLICATION  OF  CREDIT. THE CREDIT ALLOWED UNDER THIS SUBSECTION
 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS CHAPTER. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
 SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX  BASED  ON  THE  FIXED
 DOLLAR  MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
 TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED  OR
 REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by  adding a new clause (lii) to read as
 follows:
 (LII) SMALL BUSINESS TAX CREDIT;     AMOUNT OF CREDIT UNDER
 CERTAIN ELECTION DAYS UNDER          SUBDIVISION SIXTY-ONE OF
 SUBSECTION (BBB)                     SECTION TWO HUNDRED TEN-B
   § 5. This act shall take effect immediately.