Do you support this bill?

Senate Bill S3914

2025-2026 Legislative Session

Subtracts from federal adjusted gross income any overtime compensation earned by an individual

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

Votes

co-Sponsors

2025-S3914 (ACTIVE) - Details

See Assembly Version of this Bill:
A8965
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L

2025-S3914 (ACTIVE) - Summary

Subtracts from federal adjusted gross income any overtime compensation earned by an individual; defines overtime compensation.

2025-S3914 (ACTIVE) - Sponsor Memo

2025-S3914 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3914
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2025
                                ___________
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation  to  subtracting  from  federal
   adjusted  gross income any overtime compensation earned by an individ-
   ual

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 48 to read as follows:
   (48) ANY OVERTIME COMPENSATION  RECEIVED  BY  AN  INDIVIDUAL,  TO  THE
 EXTENT  INCLUDIBLE  IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES. FOR
 PURPOSES OF THIS PARAGRAPH, "OVERTIME  COMPENSATION"  SHALL  MEAN  WAGES
 EARNED  FOR  TIME  AN  INDIVIDUAL WORKED BEYOND SUCH INDIVIDUAL'S NORMAL
 SCHEDULED WORKING HOURS.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2026.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07557-01-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.