Bill Text: NY S09446 | 2021-2022 | 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: (Engrossed - Dead) 2022-06-01 - referred to ways and means [S09446 Detail]
Download: New_York-2021-S09446-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9446 IN SENATE May 27, 2022 ___________ Introduced by Sen. MYRIE -- 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 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 separately amended by chapters 323 and 329 of the laws of 2019, 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 dollars, or three thousand dollars in the case of households in 17 which any member is sixty years of age or older, (b) an amount up to 18 four thousand six hundred fifty dollars in a separate bank account 19 established by an individual while currently in receipt of assistance 20 for the sole purpose of enabling the individual to purchase a first or 21 replacement vehicle for the recipient to seek, obtain or maintain 22 employment, so long as the funds are not used for any other purpose, (c) 23 an amount up to one thousand four hundred dollars in a separate bank 24 account established by an individual while currently in receipt of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13323-06-2S. 9446 2 1 assistance for the purpose of paying tuition at a two-year or four-year 2 accredited post-secondary educational institution, so long as the funds 3 are not used for any other purpose, (d) the home which is the usual 4 residence of the household, (e) one automobile, up to ten thousand 5 dollars fair market value, through March thirty-first, two thousand 6 seventeen; one automobile, up to eleven thousand dollars fair market 7 value, from April first, two thousand seventeen through March thirty- 8 first, two thousand eighteen; and one automobile, up to twelve thousand 9 dollars fair market value, beginning April first, two thousand eighteen 10 and thereafter, or such other higher dollar value as the local social 11 services district may elect to adopt, (f) one burial plot per household 12 member as defined in department regulations, (g) bona fide funeral 13 agreements up to a total of one thousand five hundred dollars in equity 14 value per household member, (h) funds in an individual development 15 account established in accordance with subdivision five of section three 16 hundred fifty-eight of this chapter and section four hundred three of 17 the social security act, (i) for a period of six months, real property 18 which the household is making a good faith effort to sell, in accordance 19 with department regulations and tangible personal property necessary for 20 business or for employment purposes in accordance with department regu- 21 lations, [and] (j) funds in a qualified tuition program that satisfies 22 the requirement of section 529 of the Internal Revenue Code of 1986, as 23 amended, [and (j)] (k) funds in a New York achieving a better life expe- 24 rience savings account established in accordance with article eighty- 25 four of the mental hygiene law and (l) income earned while working as an 26 election inspector, poll clerk, or election coordinator pursuant to 27 title four of article three of the election law in relation to a gener- 28 al, primary, run-off primary pursuant to subdivision one of section 29 6-162 of the election law, or special election held pursuant to section 30 forty-two of the public officers law, to the extent includible in gross 31 income for federal income tax purposes. If federal law or regulations 32 require the exemption or disregard of additional income and resources in 33 determining need for family assistance, or medical assistance not 34 exempted or disregarded pursuant to any other provision of this chapter, 35 the department may, by regulations subject to the approval of the direc- 36 tor of the budget, require social services officials to exempt or disre- 37 gard such income and resources. Refunds resulting from earned income tax 38 credits shall be disregarded in public assistance programs. 39 § 2-a. Subdivision 1 of section 131-n of the social services law, as 40 amended by section 5 of part U of chapter 56 of the laws of 2022, is 41 amended to read as follows: 42 1. The following resources shall be exempt and disregarded in calcu- 43 lating the amount of benefits of any household under any public assist- 44 ance program: (a) cash and liquid or nonliquid resources up to two thou- 45 sand five hundred dollars for applicants, three thousand seven hundred 46 fifty dollars for applicants in households in which any member is sixty 47 years of age or older or is disabled or ten thousand dollars for recipi- 48 ents, (b) an amount up to four thousand six hundred fifty dollars in a 49 separate bank account established by an individual while currently in 50 receipt of assistance for the sole purpose of enabling the individual to 51 purchase a first or replacement vehicle for the recipient to seek, 52 obtain or maintain employment, so long as the funds are not used for any 53 other purpose, (c) an amount up to one thousand four hundred dollars in 54 a separate bank account established by an individual while currently in 55 receipt of assistance for the purpose of paying tuition at a two-year or 56 four-year accredited post-secondary educational institution, so long asS. 9446 3 1 the funds are not used for any other purpose, (d) the home which is the 2 usual residence of the household, (e) one automobile, up to ten thousand 3 dollars fair market value, through March thirty-first, two thousand 4 seventeen; one automobile, up to eleven thousand dollars fair market 5 value, from April first, two thousand seventeen through March thirty- 6 first, two thousand eighteen; and one automobile, up to twelve thousand 7 dollars fair market value, beginning April first, two thousand eighteen 8 and thereafter, or such other higher dollar value as the local social 9 services district may elect to adopt, (f) one burial plot per household 10 member as defined in department regulations, (g) bona fide funeral 11 agreements up to a total of one thousand five hundred dollars in equity 12 value per household member, (h) funds in an individual development 13 account established in accordance with subdivision five of section three 14 hundred fifty-eight of this chapter and section four hundred three of 15 the social security act, (i) for a period of six months, real property 16 which the household is making a good faith effort to sell, in accordance 17 with department regulations and tangible personal property necessary for 18 business or for employment purposes in accordance with department regu- 19 lations, [and] (j) funds in a qualified tuition program that satisfies 20 the requirement of section 529 of the Internal Revenue Code of 1986, as 21 amended, [and] (k) funds in a New York achieving a better life experi- 22 ence savings account established in accordance with article eighty-four 23 of the mental hygiene law, and (l) income earned while working as an 24 election inspector, poll clerk, or election coordinator pursuant to 25 title four of article three of the election law in relation to a gener- 26 al, primary, run-off primary pursuant to subdivision one of section 27 6-162 of the election law, or special election held pursuant to section 28 forty-two of the public officers law, to the extent includible in gross 29 income for federal income tax purposes. 30 If federal law or regulations require the exemption or disregard of 31 additional income and resources in determining need for family assist- 32 ance, or medical assistance not exempted or disregarded pursuant to any 33 other provision of this chapter, the department may, by regulations 34 subject to the approval of the director of the budget, require social 35 services officials to exempt or disregard such income and resources. 36 Refunds resulting from earned income tax credits shall be disregarded in 37 public assistance programs. 38 § 3. This act shall take effect immediately, provided, however: 39 a. the amendments to subdivision 1 of section 131-n of the social 40 services law made by section two of this act shall not affect the 41 expiration of such subdivision, when upon such date the provisions of 42 section two-a of this act shall take effect; and 43 b. the amendments to subdivision 1 of section 131-n of the social 44 services law made by section two-a of this act shall not affect the 45 expiration of such subdivision and shall be deemed to expire therewith.