S 3914: Reduces federal adjusted gross income by the amount of overtime compensation earned by an individual in certain circumstances; defines overtime compensation.
What S 3914 does, verified August 26, 2026
The bill proposes to amend the tax law to exclude overtime compensation earned by individuals from their federal adjusted gross income. This means that individuals will not have to pay taxes on the overtime wages they earn. Overtime compensation is defined as wages earned for time worked beyond an individual's normal scheduled working hours. The bill does not apply to qualified overtime compensation as defined in the internal revenue code. The bill takes effect immediately and applies to taxable years beginning on January 1, 2026.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: PRINT NUMBER 3914A (2026-03-24)Alert me
Quick answers about S 3914
- What is the current status of S 3914?
- As of August 26, 2026, S 3914 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on March 24, 2026, was "PRINT NUMBER 3914A".
- Did S 3914 pass?
- Not yet. S 3914 has been introduced and has not passed either house.
- Who wrote S 3914, and where is it now?
- S 3914 was authored by Sen. Jack Martins with 12 coauthors. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions7 total · showing 5
| Mar. 24, 2026 | PRINT NUMBER 3914A |
| Mar. 24, 2026 | AMEND AND RECOMMIT TO BUDGET AND REVENUE |
| Mar. 19, 2026 | NOTICE OF COMMITTEE CONSIDERATION - REQUESTED |
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| May. 28, 2025 | DEFEATED IN BUDGET AND REVENUE |
Latest bill textIntroduced version, January 30, 2025 · 202 words
STATE OF NEW YORK ________________________________________________________________________ 3914 2025-2026 Regular Sessions IN SENATE January 30, 2025 ___________ Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to subtracting from federal adjusted gross income any overtime compensation earned by an individ- ual The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 48 to read as follows: 3 (48) Any overtime compensation received by an individual, to the 4 extent includible in gross income for federal income tax purposes. For 5 purposes of this paragraph, "overtime compensation" shall mean wages 6 earned for time an individual worked beyond such individual's normal 7 scheduled working hours. 8 § 2. This act shall take effect immediately and shall apply to taxable 9 years beginning on and after January 1, 2026. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07557-01-5
Text of S 3914 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions