Bill > A10837

This bill amends the tax law to create a new exemption for police officers, meaning that the first $100,000 of income earned by a police officer will not be subject to state income tax. A police officer is defined according to subdivision thirty-four of section 1.20 of criminal procedure law, and the commissioner of taxation will be responsible for creating rules to ensure the accuracy of claims for this exemption. This new tax benefit will take effect immediately and apply to tax years starting on or after January 1, 2026.