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
