S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    613
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 5, 2023
                                ___________
 
 Introduced  by  Sen.  MYRIE  -- 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:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) INCOME EARNED WHILE WORKING AS AN ELECTION INSPECTOR, POLL CLERK,
 OR ELECTION COORDINATOR PURSUANT TO TITLE FOUR OF ARTICLE THREE  OF  THE
 ELECTION LAW IN RELATION TO A GENERAL, PRIMARY, RUN-OFF PRIMARY PURSUANT
 TO  SUBDIVISION  ONE  OF  SECTION  6-162 OF THE ELECTION LAW, OR SPECIAL
 ELECTION HELD PURSUANT TO SECTION FORTY-TWO OF THE PUBLIC OFFICERS  LAW,
 TO  THE  EXTENT  INCLUDIBLE  IN  GROSS  INCOME  FOR  FEDERAL  INCOME TAX
 PURPOSES.
   § 2. Subdivision 1 of section 131-n of the  social  services  law,  as
 amended    by  section 5 of part U of chapter 56 of the laws of 2022, is
 amended to read as follows:
   1. The following resources shall be exempt and disregarded  in  calcu-
 lating  the amount of benefits of any household under any public assist-
 ance program: (a) cash and liquid or nonliquid resources up to two thou-
 sand five hundred dollars for applicants, three thousand  seven  hundred
 fifty  dollars for applicants in households in which any member is sixty
 years of age or older or is disabled or ten thousand dollars for recipi-
 ents, (b) an amount up to four thousand six hundred fifty dollars  in  a
 separate  bank  account  established by an individual while currently in
 receipt of assistance for the sole purpose of enabling the individual to
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03155-01-3
              

 S. 613                              2
 
 purchase a first or replacement  vehicle  for  the  recipient  to  seek,
 obtain or maintain employment, so long as the funds are not used for any
 other  purpose, (c) an amount up to one thousand four hundred dollars in
 a  separate bank account established by an individual while currently in
 receipt of assistance for the purpose of paying tuition at a two-year or
 four-year accredited post-secondary educational institution, so long  as
 the  funds are not used for any other purpose, (d) the home which is the
 usual residence of the household, (e) one automobile, up to ten thousand
 dollars fair market value,  through  March  thirty-first,  two  thousand
 seventeen;  one  automobile,  up  to eleven thousand dollars fair market
 value, from April first, two thousand seventeen  through  March  thirty-
 first,  two thousand eighteen; and one automobile, up to twelve thousand
 dollars fair market value, beginning April first, two thousand  eighteen
 and  thereafter,  or  such other higher dollar value as the local social
 services district may elect to adopt, (f) one burial plot per  household
 member  as  defined  in  department  regulations,  (g) bona fide funeral
 agreements up to a total of one thousand five hundred dollars in  equity
 value  per  household  member,  (h)  funds  in an individual development
 account established in accordance with subdivision five of section three
 hundred fifty-eight of this chapter and section four  hundred  three  of
 the  social  security act, (i) for a period of six months, real property
 which the household is making a good faith effort to sell, in accordance
 with department regulations and tangible personal property necessary for
 business or for employment purposes in accordance with department  regu-
 lations,  [and]  (j) funds in a qualified tuition program that satisfies
 the requirement of section 529 of the Internal Revenue Code of 1986,  as
 amended,  [and]  (k) funds in a New York achieving a better life experi-
 ence savings account established in accordance with article  eighty-four
 of  the  mental  hygiene  law, AND (L) INCOME EARNED WHILE WORKING AS AN
 ELECTION INSPECTOR, POLL CLERK, OR  ELECTION  COORDINATOR  PURSUANT   TO
 TITLE  FOUR OF ARTICLE THREE OF THE ELECTION LAW IN RELATION TO A GENER-
 AL, PRIMARY, RUN-OFF PRIMARY PURSUANT TO SUBDIVISION  ONE  OF    SECTION
 6-162  OF THE ELECTION LAW, OR SPECIAL ELECTION HELD PURSUANT TO SECTION
 FORTY-TWO OF THE PUBLIC OFFICERS LAW, TO THE EXTENT INCLUDIBLE IN  GROSS
 INCOME  FOR  FEDERAL INCOME TAX PURPOSES.
   If  federal  law  or regulations require the exemption or disregard of
 additional income and resources in determining need for  family  assist-
 ance,  or medical assistance not exempted or disregarded pursuant to any
 other provision of this chapter,  the  department  may,  by  regulations
 subject  to  the  approval of the director of the budget, require social
 services officials to exempt or disregard  such  income  and  resources.
 Refunds resulting from earned income tax credits shall be disregarded in
 public assistance programs.
   §  3.  This  act shall take effect immediately, provided, however that
 the amendments to subdivision 1 of section 131-n of the social  services
 law  made  by section two of this act shall not affect the expiration of
 such section and shall be deemed to expire therewith.