New York A 5419: Provides a tax credit for persons who vote in a special or general election

Bill Text

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A05419 Summary:

BILL NOA05419 

&nbsp

SAME ASNo Same As

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SPONSORBores

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Provides a tax credit for persons who vote in a special general election.

Go to top A05419 Actions:

BILL NOA05419 

&nbsp

02/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA05419 Committee&nbspVotes:

Go to topA05419 Floor&nbspVotes:

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

Go to topA05419 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5419

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 14, 2025
 ___________

 Introduced by M. of A. BORES -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for voting in a special or general election

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. This act shall be known and may be cited as the "civil
 2 participation credit act".
 3 § 2. Section 606 of the tax law is amended by adding a new subsection
 4 (qqq) to read as follows:
 5 (qqq) Voting in general election credit. (1) Allowance of credit. An
 6 individual taxpayer who is a resident voter and participates in a
 7 special or general election for any state office shall be allowed a
 8 credit against the tax imposed by this article equal to fifty dollars,
 9 to be allowed in the taxable year in which such special or general
 10 election took place. No more than one such credit shall be allowed in a
 11 taxable year.
 12 (2) Application of credit. If the amount of the credit allowed under
 13 this subsection for any taxable year exceeds the taxpayer's tax for such
 14 year, the excess shall be treated as an overpayment of tax to be credit-
 15 ed or refunded in accordance with the provisions of section six hundred
 16 eighty-six of this article, provided, however, that no interest shall be
 17 paid thereon.
 18 (3) For the purposes of this subsection, the term "participates" shall
 19 mean having satisfied any of the identification processes for such
 20 special or general election, pursuant to section 8-304, section 8-410 or
 21 section 8-708 of the election law.
 22 § 3. This act shall take effect immediately and shall apply to taxable
 23 years beginning on or after January first next succeeding the date this
 24 act shall have become a law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09243-01-5

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