New York A 6910: Exempts a portion of poll workers' income earned on an election day from state income tax

Bill Text

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A06910 Summary:

BILL NOA06910 

&nbsp

SAME ASSAME AS S07020

&nbsp

SPONSORTapia

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §601, Tax L

&nbsp

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.

Go to top A06910 Actions:

BILL NOA06910 

&nbsp

03/18/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06910 Committee&nbspVotes:

Go to topA06910 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA06910 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6910

 2025-2026 Regular Sessions

 IN ASSEMBLY

 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:

 1 Section 1. Subsection (i) of section 601 of the tax law is relettered
 2 subsection (j) and a new subsection (i) is added to read as follows:
 3 (i) Poll workers working on election day. (1) Notwithstanding the
 4 provisions of subsections (a), (b), (c) and (d) of this section and any
 5 other provision of this article, for taxable years beginning after
 6 December thirty-first, two thousand twenty-five:
 7 (A) The first one thousand dollars of income earned by a resident
 8 individual while working as a poll worker on an election day shall be
 9 exempt from tax under this article, regardless of whether such income is
 10 subject to federal income taxation. Income earned in excess of such
 11 amount shall be subject to state income tax at such individual's normal
 12 tax rate.
 13 (B) For resident individuals whose total annual income is below three
 14 hundred percent of the federal poverty level, all income earned while
 15 working as a poll worker on an election day shall be fully exempt from
 16 tax under this article.
 17 (2) The exemptions provided in paragraph one of this subsection shall
 18 also apply to income earned by a resident individual while participating
 19 in mandatory training days required for poll workers.
 20 (3) Beginning in the taxable year two thousand twenty-six, the
 21 exemption amount specified in subparagraph (A) of paragraph one of this
 22 subsection shall be adjusted annually for inflation, as determined by
 23 the consumer price index published by the United States Bureau of Labor
 24 Statistics.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08200-02-5

 A. 6910 2

 1 (4) Nothing in this subsection shall be interpreted to diminish taxes
 2 on income otherwise owed under federal law.
 3 § 2. The board of elections, in conjunction with the department of
 4 taxation and finance, shall conduct a public awareness campaign to
 5 inform poll workers of the tax exemption provided by this act. The
 6 department of taxation and finance shall issue clear guidelines on how
 7 poll worker income should be reported on tax returns, including any
 8 necessary documentation.
 9 § 3. This act shall take effect immediately.

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