New York 2025-2026 Regular Session

New York Senate Bill S07174

Introduced
4/3/25  
Refer
4/3/25  

Caption

Retroactively adjusts the compensation of formerly incarcerated individuals who were unjustly convicted; exempts such adjusted income from state income taxes.

Summary

Bill S07174 seeks to amend New York's correction and tax laws to provide retroactive adjustments to the earnings of formerly incarcerated individuals who were unjustly convicted. The bill stipulates that individuals who are pardoned or have their convictions reversed or vacated are entitled to a compensation adjustment based on the greater of the current minimum wage, the industry standard wage, or their salary at the time of conviction. Additionally, the bill mandates that the Department of Corrections notify eligible individuals of their right to receive this compensation adjustment within ninety days of the adjudication notice and remit any owed funds within the same timeframe.

Impact

If enacted, this bill would significantly impact the compensation structure for formerly incarcerated individuals in New York, ensuring that those wrongfully convicted receive fair compensation for their labor during incarceration. It would also exempt the adjusted income from state income taxes, providing further financial relief to these individuals. This change would require updates to the Department of Corrections' processes and could lead to increased financial support for those wrongfully imprisoned, thereby affecting state budget considerations.

Sentiment

The sentiment surrounding Bill S07174 appears to be supportive among advocates for criminal justice reform, as it addresses the injustices faced by wrongfully convicted individuals. However, there may be concerns from fiscal conservatives regarding the potential financial implications of retroactively adjusting compensation and exempting income from taxes, which could lead to debates in legislative discussions.

Contention

Notable points of contention may arise around the financial implications of the bill, particularly from those who argue that retroactive adjustments could strain state resources. Additionally, there may be discussions regarding the criteria for determining who qualifies as 'unjustly convicted' and the administrative burden on the Department of Corrections to implement these changes. Advocates for criminal justice reform support the bill, while some fiscal conservatives may express reservations about its cost.

Companion Bills

NY A04238

Same As Retroactively adjusts the compensation of formerly incarcerated individuals who were unjustly convicted; exempts such adjusted income from state income taxes.

Previously Filed As

NY A04238

Retroactively adjusts the compensation of formerly incarcerated individuals who were unjustly convicted; exempts such adjusted income from state income taxes.

NY A10738

Provides that income taxes shall be adjusted to account for a cost of living adjustment for certain tax years.

NY S09043

Provides that income taxes shall be adjusted to account for a cost of living adjustment for certain tax years.

NY HB2980

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

NY HB5030

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

NY HB4513

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

NY HB3468

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

NY LB30

Provide for an income tax adjustment for income received from overtime compensation

NY LB932

Provide an income tax adjustment for tip income and income received from overtime compensation

NY HB1248

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

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For second look

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