Bill Text: NY A01088 | 2023-2024 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A01088 Detail]

Download: New_York-2023-A01088-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1088

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 13, 2023
                                       ___________

        Introduced by M. of A. WALKER -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend the tax law, in relation to subtracting from the federal
          adjusted  gross  income any income earned by election inspectors, poll
          clerks, or election coordinators; and to  amend  the  social  services
          law,  in  relation  to exempting income earned by election inspectors,
          poll clerks, or election  coordinators  from  being  included  in  the
          calculation of the amount of benefits under public assistance programs

          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 47 to read as follows:
     3    (47) Income earned while working as an election inspector, poll clerk,
     4  or  election  coordinator pursuant to title four of article three of the
     5  election law in relation to a general, primary, run-off primary pursuant
     6  to subdivision one of section 6-162 of  the  election  law,  or  special
     7  election  held pursuant to section forty-two of the public officers law,
     8  to the  extent  includible  in  gross  income  for  federal  income  tax
     9  purposes.
    10    §  2.  Subdivision  1  of section 131-n of the social services law, as
    11  amended  by section 5 of part U of chapter 56 of the laws  of  2022,  is
    12  amended to read as follows:
    13    1.  The  following resources shall be exempt and disregarded in calcu-
    14  lating the amount of benefits of any household under any public  assist-
    15  ance program: (a) cash and liquid or nonliquid resources up to two thou-
    16  sand  five  hundred dollars for applicants, three thousand seven hundred
    17  fifty dollars for applicants in households in which any member is  sixty
    18  years of age or older or is disabled or ten thousand dollars for recipi-
    19  ents,  (b)  an amount up to four thousand six hundred fifty dollars in a
    20  separate bank account established by an individual  while  currently  in
    21  receipt of assistance for the sole purpose of enabling the individual to

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03155-01-3
        A. 1088                             2

     1  purchase  a  first  or  replacement  vehicle  for the recipient to seek,
     2  obtain or maintain employment, so long as the funds are not used for any
     3  other purpose, (c) an amount up to one thousand four hundred dollars  in
     4  a  separate bank account established by an individual while currently in
     5  receipt of assistance for the purpose of paying tuition at a two-year or
     6  four-year accredited post-secondary educational institution, so long  as
     7  the  funds are not used for any other purpose, (d) the home which is the
     8  usual residence of the household, (e) one automobile, up to ten thousand
     9  dollars fair market value,  through  March  thirty-first,  two  thousand
    10  seventeen;  one  automobile,  up  to eleven thousand dollars fair market
    11  value, from April first, two thousand seventeen  through  March  thirty-
    12  first,  two thousand eighteen; and one automobile, up to twelve thousand
    13  dollars fair market value, beginning April first, two thousand  eighteen
    14  and  thereafter,  or  such other higher dollar value as the local social
    15  services district may elect to adopt, (f) one burial plot per  household
    16  member  as  defined  in  department  regulations,  (g) bona fide funeral
    17  agreements up to a total of one thousand five hundred dollars in  equity
    18  value  per  household  member,  (h)  funds  in an individual development
    19  account established in accordance with subdivision five of section three
    20  hundred fifty-eight of this chapter and section four  hundred  three  of
    21  the  social  security act, (i) for a period of six months, real property
    22  which the household is making a good faith effort to sell, in accordance
    23  with department regulations and tangible personal property necessary for
    24  business or for employment purposes in accordance with department  regu-
    25  lations,  [and]  (j) funds in a qualified tuition program that satisfies
    26  the requirement of section 529 of the Internal Revenue Code of 1986,  as
    27  amended,  [and]  (k) funds in a New York achieving a better life experi-
    28  ence savings account established in accordance with article  eighty-four
    29  of  the  mental  hygiene  law, and (l) income earned while working as an
    30  election inspector, poll clerk, or  election  coordinator  pursuant   to
    31  title  four of article three of the election law in relation to a gener-
    32  al, primary, run-off primary pursuant to subdivision  one  of    section
    33  6-162  of the election law, or special election held pursuant to section
    34  forty-two of the public officers law, to the extent includible in  gross
    35  income  for  federal income tax purposes.
    36    If  federal  law  or regulations require the exemption or disregard of
    37  additional income and resources in determining need for  family  assist-
    38  ance,  or medical assistance not exempted or disregarded pursuant to any
    39  other provision of this chapter,  the  department  may,  by  regulations
    40  subject  to  the  approval of the director of the budget, require social
    41  services officials to exempt or disregard  such  income  and  resources.
    42  Refunds resulting from earned income tax credits shall be disregarded in
    43  public assistance programs.
    44    §  3.  This  act shall take effect immediately, provided, however that
    45  the amendments to subdivision 1 of section 131-n of the social  services
    46  law  made  by section two of this act shall not affect the expiration of
    47  such section and shall be deemed to expire therewith.