STATE OF NEW YORK
________________________________________________________________________
10837
IN ASSEMBLY
April 1, 2026
___________
Introduced by M. of A. HAWLEY -- read once and referred to the Committee
on Ways and Means
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
