NY State Senate Bill 2025-S5142

Senate Bill S5142

2025-2026 Legislative Session

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

download bill text pdf

Current Bill Status - In Senate Committee Elections Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 19, 2025	referred to elections

co-Sponsors

2025-S5142 (ACTIVE) - Details

Current Committee:: Senate Elections
Law Section:: Tax Law
Laws Affected:: Amd §612, Tax L; amd §131-a, Soc Serv L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S9446
2023-2024: S613

2025-S5142 (ACTIVE) - Summary

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.

2025-S5142 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5142

SPONSOR: MYRIE
 
TITLE OF BILL:

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

 
PURPOSE:

To exempt income earned by election inspectors, poll clerks, or election
coordinators from federal adjusted gross income or in factoring into
state benefits.

 
SUMMARY OF PROVISIONS:

Section 1 amends the tax law of subsection (c) of section 612 of the tax
law which subtracts any income earned by election inspectors, poll

clerks, or election coordinators from federal adjusted gross income.

Section 2 amends paragraph (a) of subdivision 8 of section 131-a of the
social services law, which exempts income earned by election inspectors,
poll clerks, or election coordinators from being included in the calcu-
lation of the amount of benefits available to any household under public
assistance programs.

Section 3 provides the effective date.

 
JUSTIFICATION:

Poll workers are critical employees serving on the front lines of the
democratic process but various challenges, including the length of
Election Day and pay scale, make retention and recruitment difficult.
Allowing poll workers and other Election Day workers to exempt income
earned from this work from their federally adjusted gross income at the
state level will help to incentivize more people to work the polls on
Election Day and during the early voting period.

 
LEGISLATIVE HISTORY:

S613A of 2023-24: Passed Senate

S9446 of 2022: Passed Senate.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S5142 (ACTIVE) - Bill Text download pdf

                             
                     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:
 
   Section 1. Subsection (c) of section 612 of the tax law is amended  by
 adding a new paragraph 48 to read as follows:
   (48) 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.  Paragraph  (a)  of subdivision 8 of section 131-a of the social
 services law is amended by adding a new subparagraph (xiv)  to  read  as
 follows:
   (XIV)  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 OFFI-
 CERS LAW, TO THE EXTENT INCLUDIBLE IN GROSS INCOME  FOR  FEDERAL  INCOME
 TAX PURPOSES.
   § 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

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Senate Bill S5142

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Sponsored By

Zellnor Myrie