S10304 Summary:
| BILL NO | S10304 |
| SAME AS | SAME AS A10837 |
| SPONSOR | BORRELLO |
| COSPNSR | |
| MLTSPNSR | |
| Amd §616, Tax L | |
| Provides a state income tax exemption for police officers up to one hundred thousand dollars. | |
S10304 Text:
Go to topSTATE 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