Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
STATE OF NEW YORK
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5142
2025-2026 Regular Sessions
IN SENATE
February 19, 2025
___________
Introduced by Sens. MYRIE, JACKSON, WEBB -- read twice and ordered
printed, and when printed to be committed to the Committee on
Elections
AN ACT to amend the tax law, in relation to subtracting from the federal
adjusted gross income any income earned by election inspectors, poll
clerks, or election coordinators; and to amend the social services
law, in relation to exempting income earned by election inspectors,
poll clerks, or election coordinators from being included in the
calculation of the amount of benefits under public assistance programs
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 48 to read as follows:
3 (48) Income earned while working as an election inspector, poll clerk,
4 or election coordinator pursuant to title four of article three of the
5 election law in relation to a general, primary, run-off primary pursuant
6 to subdivision one of section 6-162 of the election law, or special
7 election held pursuant to section forty-two of the public officers law,
8 to the extent includible in gross income for federal income tax
9 purposes.
10 § 2. Paragraph (a) of subdivision 8 of section 131-a of the social
11 services law is amended by adding a new subparagraph (xiv) to read as
12 follows:
13 (xiv) income earned while working as an election inspector, poll
14 clerk, or election coordinator pursuant to title four of article three
15 of the election law in relation to a general, primary, run-off primary
16 pursuant to subdivision one of section 6-162 of the election law, or
17 special election held pursuant to section forty-two of the public offi-
18 cers law, to the extent includible in gross income for federal income
19 tax purposes.
20 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00049-02-5
