Bill > A06910

This bill creates a state income tax exemption for poll workers, designed to provide financial incentives and recognition for those who participate in election administration. Specifically, for taxable years beginning after December 31, 2025, the bill exempts the first $1,000 of income earned by a resident individual while working as a poll worker on an election day from state income tax, regardless of federal tax treatment. For resident individuals whose annual income is below 300% of the federal poverty level, all poll worker income will be fully tax-exempt. The exemption also applies to mandatory poll worker training days, and the $1,000 exemption amount will be adjusted annually for inflation starting in 2026. The bill requires the board of elections and department of taxation and finance to conduct a public awareness campaign to inform poll workers about this tax exemption and to provide clear guidelines on how to report poll worker income on tax returns. By offering this tax incentive, the bill aims to encourage more people to serve as poll workers and support the democratic election process.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6910