Bill Text: NY A01088 | 2023-2024 | General Assembly | Introduced
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
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. LBD03155-01-3A. 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.