Bill > S10304

This bill proposes to amend the tax law to create a new exemption for police officers from state income tax, allowing the first $100,000 of their income to be exempt from taxation. This exemption applies to resident taxpayers who are defined as police officers according to subdivision thirty-four of section 1.20 of the criminal procedure law, a legal definition that specifies who qualifies as a police officer. The commissioner of taxation will be responsible for establishing rules and regulations to ensure the accuracy of tax returns claiming this exemption, and the act will take effect immediately, applying to tax years beginning on or after January 1, 2026.