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S10304 • 2025

Provides a state income tax exemption for police officers

Provides a state income tax exemption for police officers

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
George Borrello
Last action
2026-05-12
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Provides a state income tax exemption for police officers

Provides a state income tax exemption for police officers Provides a state income tax exemption for police officers up to one hundred thousand dollars.

What This Bill Does

  • Provides a state income tax exemption for police officers Provides a state income tax exemption for police officers up to one hundred thousand dollars.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-12 Senate

    REFERRED TO BUDGET AND REVENUE

Official Summary Text

Provides a state income tax exemption for police officers
Provides a state income tax exemption for police officers up to one hundred thousand dollars.

Current Bill Text

Read the full stored bill text 
S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10304

                                    I N  S E N A T E

                                      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