Bill > A03137

This bill amends New York State tax law to exempt income earned by poll workers on election day from state income tax, starting in the tax year after December 31, 2026. The legislation broadly defines "poll workers" to include election inspectors, poll clerks, and election coordinators, and defines "election day" as the date of state, local, or federal elections, including both primary and general elections. By creating this tax exemption, the bill aims to provide a financial incentive for individuals who volunteer or work at polling places, potentially making it easier to recruit and retain election workers. The tax exemption would apply regardless of whether the income is subject to federal income taxation, and it represents a targeted approach to supporting the democratic process by recognizing the important role of poll workers in conducting elections. The bill will take effect immediately upon passage, though the tax exemption itself will not be implemented until the specified tax year.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3137