Bill > S07020

This bill amends New York state tax law to provide a tax exemption for poll workers' income earned on election days. Specifically, starting in 2026, the first $1,000 of income earned by poll workers on election day will be exempt from state income tax, with the exemption amount to be adjusted annually for inflation. For low-income poll workers whose total annual income is below 300% of the federal poverty level, all poll worker income will be fully tax-exempt. The tax exemption will also apply to mandatory poll worker training days. Additionally, 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 new tax exemption and to issue clear guidelines on how to report poll worker income on tax returns. The goal appears to be to provide a financial incentive and recognition for the important civic service performed by poll workers on election days, while making it easier for them to understand and claim the tax benefit.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S7020