NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A898
SPONSOR: Rosenthal L TITLE OF BILL:
An act to amend the tax law, in relation to exempting poll workers from
the obligation to pay New York state income tax on income earned on an
election day
PURPOSE:
Exempts poll workers from the obligation to pay New York state income
tax on income earned on an election day.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subsection (i) of section 601 of the tax law.
Section three sets forth the effective date.
JUSTIFICATION:
The stability of democracy in New York State hinges on our capacity to
carry out free and fair elections, and our ability to do this rests
partially on the shoulders of poll workers. Given the civic imperative
of the work these individuals carry out on an election day, the long
hours and the need to attract new applicants, the income from working a
poll ought not be taxed.
This legislation exempts the income any individual earns while working
as a poll worker on an election day, regardless of whether such income
is subject to federal income taxation. Poll workers are defined as
including, but not limited to, election inspectors, poll clerks and
election coordinators, and qualifying "election days" include any state,
local or federal election, including both primary and general elections.
LEGISLATIVE HISTORY:
2021-22: A.3607 - Referred to Ways and Means
2019-20: A.3484 - Referred to Ways and Means
FISCAL IMPLICATIONS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect on the sixtieth day after it shall have
become a law.
STATE OF NEW YORK
________________________________________________________________________
898
2023-2024 Regular Sessions
IN ASSEMBLY
January 11, 2023
___________
Introduced by M. of A. L. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting poll workers from
the obligation to pay New York state income tax on income earned on an
election day
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. 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-four, the income of a resi-
7 dent individual earned while working as a poll worker on an election day
8 shall be exempt from tax under this article regardless of whether such
9 income is subject to federal income taxation. For purposes of this
10 subsection: (1) "poll worker" shall include, but not be limited to,
11 election inspectors, poll clerks and election coordinators; and (2)
12 "election day" shall mean the date of a state, local, or federal
13 election, including primary and general elections.
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01276-01-3
