A 6910: Exempts a portion of poll workers' income earned on an election day from state income tax; requires the board of elections, in conjunction with the department of taxation and finance, to conduct a public awareness campaign to inform poll workers of such tax exemption; requires the department of taxation and finance to issue guidelines on how poll worker income should be reported on tax returns.

  
  STATE OF NEW YORK ________________________________________________________________________ 6910 2025-2026 Regular Sessions  IN ASSEMBLY March 18, 2025 ___________ Introduced by M. of A. TAPIA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting a portion of poll workers' income earned on an election day from state income tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (i) of section 601 of the tax law is relettered 2 subsection (j) and a new subsection (i) is added to read as follows: 3 (i) Poll workers working on election day. (1) Notwithstanding the 4 provisions of subsections (a), (b), (c) and (d) of this section and any 5 other provision of this article, for taxable years beginning after 6 December thirty-first, two thousand twenty-five: 7 (A) The first one thousand dollars of income earned by a resident 8 individual while working as a poll worker on an election day shall be 9 exempt from tax under this article, regardless of whether such income is 10 subject to federal income taxation. Income earned in excess of such 11 amount shall be subject to state income tax at such individual's normal 12 tax rate. 13 (B) For resident individuals whose total annual income is below three 14 hundred percent of the federal poverty level, all income earned while 15 working as a poll worker on an election day shall be fully exempt from 16 tax under this article. 17 (2) The exemptions provided in paragraph one of this subsection shall 18 also apply to income earned by a resident individual while participating 19 in mandatory training days required for poll workers. 20 (3) Beginning in the taxable year two thousand twenty-six, the 21 exemption amount specified in subparagraph (A) of paragraph one of this 22 subsection shall be adjusted annually for inflation, as determined by 23 the consumer price index published by the United States Bureau of Labor 24 Statistics. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08200-02-5 
 A. 6910 2 1 (4) Nothing in this subsection shall be interpreted to diminish taxes 2 on income otherwise owed under federal law. 3 § 2. The board of elections, in conjunction with the department of 4 taxation and finance, shall conduct a public awareness campaign to 5 inform poll workers of the tax exemption provided by this act. The 6 department of taxation and finance shall issue clear guidelines on how 7 poll worker income should be reported on tax returns, including any 8 necessary documentation. 9 § 3. This act shall take effect immediately.