Provides all registered voters on the day of the general election and the primary election in every even numbered year a full work day off without the loss of pay; provides a tax credit to small businesses who provide a paid day off to employees on general election day.
STATE OF NEW YORK
________________________________________________________________________
2491
2023-2024 Regular Sessions
IN SENATE
January 20, 2023
___________
Introduced by Sen. COMRIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Elections
AN ACT to amend the election law, in relation to requiring a full paid
work day off for registered voters on certain election days; and to
amend the tax law, in relation to providing a tax credit for certain
small businesses
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1, 2 and 3 of section 3-110 of the election
2 law, as amended by section 1 of part AAA of chapter 55 of the laws of
3 2020, are amended to read as follows:
4 1. (a) If a registered voter does not have sufficient time outside of
5 his or her scheduled working hours, within which to vote on any day at
6 which he or she may vote, at any election except the general election
7 held on the first Tuesday next succeeding the first Monday in November
8 of each year or the primary election held on the fourth Tuesday in June
9 before every general election in every even numbered year, he or she
10 may, without loss of pay for up to two hours, take off so much working
11 time as will, when added to his or her voting time outside his or her
12 working hours, enable him or her to vote.
13 (b) All persons regardless of status related to voter eligibility,
14 party affiliation, employment, residency, immigration or other legal or
15 non-legal sociocultural status on the day of the general election held
16 on the first Tuesday next succeeding the first Monday in November of
17 each year and the primary election held on the fourth Tuesday in June
18 before every general election in every even numbered year shall be given
19 a paid day off to vote in such election.
20 2. [If] Except during the general election held on the first Tuesday
21 next succeeding the first Monday in November of each year or the primary
22 election held on the fourth Tuesday in June before every general
23 election in every even numbered year, if an employee has four consec-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03641-01-3
S. 2491 2
1 utive hours either between the opening of the polls and the beginning of
2 his or her working shift, or between the end of his or her working shift
3 and the closing of the polls, he or she shall be deemed to have suffi-
4 cient time outside his or her working hours within which to vote. If he
5 or she has less than four consecutive hours he or she may take off so
6 much working time as will, when added to his or her voting time outside
7 his or her working hours enable him or her to vote, but not more than
8 two hours of which shall be without loss of pay, provided that he or she
9 shall be allowed time off for voting only at the beginning or end of his
10 or her working shift, as the employer may designate, unless otherwise
11 mutually agreed.
12 3. [If] Except during the general election held on the first Tuesday
13 next succeeding the first Monday in November of each year or the primary
14 election held on the fourth Tuesday in June before every general
15 election in every even numbered year, if the employee requires working
16 time off to vote the employee shall notify his or her employer not more
17 than ten nor less than two working days before the day of the election
18 that he or she requires time off to vote in accordance with the
19 provisions of this section.
20 § 2. Section 210-B of the tax law is amended by adding a new subdivi-
21 sion 59 to read as follows:
22 59. Small business tax credit; certain election days. (a) General. A
23 taxpayer who has one hundred employees or less and is a small business
24 as defined in section one hundred thirty-one of the economic development
25 law, shall be allowed a tax credit, to be computed as provided in this
26 subdivision, against the tax imposed by this article for providing a
27 paid day off during a taxable year for employees to vote in an election
28 pursuant to paragraph (b) of subdivision one of section 3-110 of the
29 election law.
30 (b) Amount of credit. A credit authorized by this subdivision shall be
31 determined at the discretion of the department annually.
32 (c) Application of credit. The credit allowed under this subdivision
33 for any taxable year may not reduce the tax due for such year to less
34 than the amount prescribed in paragraph (d) of subdivision one of
35 section two hundred ten of this article. However, if the amount of cred-
36 it allowed under this subdivision for any taxable year reduces the tax
37 to such amount or if the taxpayer otherwise pays tax based on the fixed
38 dollar minimum amount, any amount of credit thus not deductible in such
39 taxable year will be treated as an overpayment of tax to be credited or
40 refunded in accordance with the provisions of section one thousand
41 eighty-six of this chapter. Provided, however, the provisions of
42 subsection (c) of section one thousand eighty-eight of this chapter
43 notwithstanding, no interest will be paid thereon.
44 § 3. Section 606 of the tax law is amended by adding a new subsection
45 (bbb) to read as follows:
46 (bbb) Small business tax credit; certain election days. (1) General. A
47 taxpayer who has one hundred employees or less and is a small business
48 as defined in section one hundred thirty-one of the economic development
49 law, shall be allowed a tax credit, to be computed as provided in this
50 subsection, against tax imposed by this article for providing a paid day
51 off during a taxable year for employees to vote in an election pursuant
52 to paragraph (b) of subdivision one of section 3-110 of the election
53 law.
54 (2) Amount of credit. A credit authorized by this subsection shall be
55 determined at the discretion of the department annually.
S. 2491 3
1 (3) Application of credit. The credit allowed under this subsection
2 for any taxable year may not reduce the tax due for such year to less
3 than the amount prescribed in paragraph (d) of subdivision one of
4 section two hundred ten of this chapter. However, if the amount of cred-
5 it allowed under this subsection for any taxable year reduces the tax to
6 such amount or if the taxpayer otherwise pays tax based on the fixed
7 dollar minimum amount, any amount of credit thus not deductible in such
8 taxable year will be treated as an overpayment of tax to be credited or
9 refunded in accordance with the provisions of section one thousand
10 eighty-six of this chapter. Provided, however, the provisions of
11 subsection (c) of section one thousand eighty-eight of this chapter
12 notwithstanding, no interest will be paid thereon.
13 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
14 of the tax law is amended by adding a new clause (l) to read as follows:
15 (l) Small business tax credit;Amount of credit under
16 certain election days undersubdivision fifty-nine of
17 subsection (bbb)section two hundred ten-B
18 § 5. This act shall take effect immediately.
