STATE OF NEW YORK
________________________________________________________________________
5781--A
2023-2024 Regular Sessions
IN SENATE
March 15, 2023
___________
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
reported favorably from said committee and committed to the Committee
on Finance -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the real property tax law and the tax law, in relation
to exempting income earned working at the polls from the definition of
income
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 4 of section 425 of the real property tax law
2 is amended by adding a new paragraph (d) to read as follows:
3 (d) For the purposes of this subdivision, the term "income" shall not
4 include earnings from working as an election inspector, poll clerk, or
5 election coordinator pursuant to title four of article three of the
6 election law in relation to a general, primary, run-off primary pursuant
7 to subdivision one of section 6-162 of the election law, or special
8 election held pursuant to section forty-two of the public officer's law,
9 to the extent considered as gross income for federal income tax
10 purposes.
11 § 2. Subparagraph (B) of paragraph 1 of subsection (eee) of section
12 606 of the tax law, as amended by section 10 of part B of chapter 59 of
13 the laws of 2018, is amended to read as follows:
14 (B) "Affiliated income" shall mean for purposes of the basic STAR
15 credit, the combined income of all of the owners of the parcel who
16 resided primarily thereon as of December thirty-first of the taxable
17 year, and of any owners' spouses residing primarily thereon as of such
18 date, and for purposes of the enhanced STAR credit, the combined income
19 of all of the owners of the parcel as of December thirty-first of the
20 taxable year, and of any owners' spouses residing primarily thereon as
21 of such date; provided that for both purposes the income to be so
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10200-03-3
S. 5781--A 2
1 combined shall be the "adjusted gross income" for the taxable year as
2 reported for federal income tax purposes, or that would be reported as
3 adjusted gross income if a federal income tax return were required to be
4 filed, reduced by distributions, to the extent included in federal
5 adjusted gross income, received from an individual retirement account
6 and an individual retirement annuity. For the purposes of this
7 subsection, the term "affiliated income" shall not include earnings from
8 working as an election inspector, poll clerk, or election coordinator
9 pursuant to title four of article three of the election law in relation
10 to a general, primary, run-off primary pursuant to subdivision one of
11 section 6-162 of the election law, or special election held pursuant to
12 section forty-two of the public officer's law, to the extent considered
13 as gross income for federal income tax purposes. For taxable years
14 beginning on and after January first, two thousand nineteen, where an
15 income-eligibility determination is wholly or partly based upon the
16 income of one or more individuals who did not file a return pursuant to
17 section six hundred fifty-one of this article for the applicable income
18 tax year, then in order to be eligible for the credit authorized by this
19 subsection, each such individual must file a statement with the depart-
20 ment showing the source or sources of his or her income for that income
21 tax year, and the amount or amounts thereof, that would have been
22 reported on such a return if one had been filed. Such statement shall be
23 filed at such time, and in such form and manner, as may be prescribed by
24 the department, and shall be subject to the provisions of section six
25 hundred ninety-seven of this article to the same extent that a return
26 would be. The department shall make such forms and instructions avail-
27 able for the filing of such statements. The local assessor shall upon
28 the request of a taxpayer assist such taxpayer in the filing of the
29 statement with the department. Provided further, that if the qualified
30 taxpayer was an owner of the property during the taxable year but did
31 not own it on December thirty-first of the taxable year, then the deter-
32 mination as to whether the income of an individual should be included in
33 "affiliated income" shall be based upon the ownership and/or residency
34 status of that individual as of the first day of the month during which
35 the qualified taxpayer ceased to be an owner of the property, rather
36 than as of December thirty-first of the taxable year.
37 § 3. This act shall take effect immediately.
