Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
Summary
S05142 would provide a state tax and public-benefits exclusion for compensation earned by election workers. Specifically, it amends the tax law to allow election inspectors, poll clerks, and election coordinators to subtract that income from federal adjusted gross income for New York tax purposes, to the extent the pay is taxable federally. It also amends the social services law so that the same earnings are not counted when determining eligibility or benefit amounts under public assistance programs.
The bill applies to pay earned while serving in those roles for general elections, primary elections, run-off primaries, and special elections. It takes effect immediately and is aimed at ensuring that relatively small amounts of election-day compensation do not increase a worker’s state tax burden or reduce means-tested benefits.
Impact
The bill would amend section 612 of the Tax Law and section 131-a of the Social Services Law to create a new income subtraction and a corresponding public-assistance disregard for election worker compensation. In practice, this would reduce New York taxable income for affected workers and prevent that pay from being included in calculations for public assistance programs, potentially preserving eligibility or benefit levels for low-income individuals who serve as election inspectors, poll clerks, or election coordinators.
Sentiment
The available voting history shows strong support for the measure. It passed the Senate Elections Committee 6-1, the Senate Finance Committee 22-0, and the full Senate 61-0, indicating broad bipartisan or at least near-unanimous agreement. The later Elections Committee vote also passed unanimously, suggesting continued support for the policy among committee members.
Contention
The main policy question appears to be whether election-worker compensation should receive special treatment under both the tax code and public-benefits rules. The lone recorded opposition in the initial Elections Committee vote suggests at least some concern about creating a targeted exemption or about the fiscal and administrative implications of carving out this income. No committee transcript is available, so the specific objections are not stated, but the overwhelmingly favorable votes indicate that any disagreement was limited.
Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
An Act Exempting The Income Earned By A Child Of An Applicant From The Calculation Of Gross Income In Consideration For Participation In The Rental Assistance Program.
Concerning an expansion of the state income tax subtraction for retirement benefits to allow an individual to subtract all such benefits from federal taxable income for the purpose of calculating state taxable income.
An Act Exempting The Income Earned By A Child Of An Applicant From The Calculation Of Gross Income In Consideration For Participation In The Rental Assistance Program.