S5142 • 2025

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators

Elections Taxes

Active

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

Sponsor: Zellnor Myrie
Last action: 2026-05-29
Official status: In Assembly 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.

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators 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.

What This Bill Does

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators 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.

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

2026-05-29 Senate
PASSED SENATE
2026-05-29 Senate
DELIVERED TO ASSEMBLY
2026-05-29 Assembly
REFERRED TO WAYS AND MEANS
2026-05-14 Senate
ADVANCED TO THIRD READING
2026-05-13 Senate
2ND REPORT CAL.
2026-05-12 Senate
1ST REPORT CAL.1052
2026-02-26 Senate
REPORTED AND COMMITTED TO FINANCE
2026-01-07 Assembly
DIED IN ASSEMBLY
2026-01-07 Assembly
RETURNED TO SENATE
2026-01-07 Senate
REFERRED TO ELECTIONS
2025-05-20 Senate
PASSED SENATE
2025-05-20 Senate
DELIVERED TO ASSEMBLY
2025-05-20 Assembly
REFERRED TO WAYS AND MEANS
2025-05-15 Senate
ADVANCED TO THIRD READING
2025-05-14 Senate
2ND REPORT CAL.
2025-05-13 Senate
1ST REPORT CAL.1045
2025-02-25 Senate
REPORTED AND COMMITTED TO FINANCE
2025-02-19 Senate
REFERRED TO ELECTIONS

Official Summary Text

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators
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.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          5142

                               2025-2026 Regular Sessions

                                    I N  S E N A T E

                                    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