New York S 10304: Provides a state income tax exemption for police officers

Bill Text

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S10304 Summary:

BILL NOS10304 

&nbsp

SAME ASSAME AS A10837

&nbsp

SPONSORBORRELLO

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §616, Tax L

&nbsp

Provides a state income tax exemption for police officers up to one hundred thousand dollars.

Go to top S10304 Actions:

BILL NOS10304 

&nbsp

05/12/2026REFERRED TO BUDGET AND REVENUE

Go to topS10304 Committee&nbspVotes:

Go to topS10304 Floor&nbspVotes:

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

Go to topS10304 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10304

 IN SENATE

 May 12, 2026
 ___________

 Introduced by Sen. BORRELLO -- 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 providing a state income tax
 exemption for police officers

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

 1 Section 1. Section 616 of the tax law is amended by adding a new
 2 subsection (c) to read as follows:
 3 (c) Exemption. In addition to the exemptions provided for in this
 4 section, the first one hundred thousand dollars of income shall be
 5 exempt from the tax imposed by this article for resident taxpayers who
 6 are considered a police officer as defined in subdivision thirty-four of
 7 section 1.20 of criminal procedure law. The commissioner shall promul-
 8 gate such rules and regulations as necessary to verify the accuracy of
 9 returns claiming this exemption.
 10 § 2. This act shall take effect immediately and shall apply to taxable
 11 years beginning on or after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15236-01-6

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