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Bill

S 5142

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators

2025 Regular Session Introduced by Robert Jackson and 2 co-sponsors

Creates a NY subtraction from federal AGI equal to wages earned as election inspectors, poll clerks, or election coordinators, reducing their NY state taxable income.

REFERRED TO WAYS AND MEANS
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WeVote Research Nonpartisan
Bill Summary · S 5142

Summary of Bill S 5142

Overview

Bill S 5142 would create a new subtraction from federal adjusted gross income (AGI) for New York State income tax purposes equal to the income earned by election workers—specifically election inspectors, poll clerks, or election coordinators. In effect, eligible wages would reduce a taxpayer’s state taxable income. The bill is currently in the Ways and Means committee.

Purpose and Intent

  • Provide tax relief to individuals who serve as election inspectors, poll clerks, and election coordinators.
  • Recognize and compensate the financial burden of participating in election administration by enabling a subtraction from federal AGI, thereby lowering state taxable income.

Key Provisions (as indicated by the bill’s title and status)

  • Subtract from federal AGI the income earned by:
    • Election inspectors
    • Poll clerks
    • Election coordinators
  • The subtraction would apply to the state income tax calculation, reducing taxable income for those earned wages from eligible election work.
  • The bill’s text would define eligible compensation and any administrative rules for verification, timing, and scope (e.g., which elections, types of compensation included, and any caps or exclusions). The provided information does not specify these details, which would appear in the full bill language.

Who Is Affected

  • Individuals who earn wages as election inspectors, poll clerks, or election coordinators in elections.
  • The effect targets those performing official duties in election administration and receiving compensation for such service.

Procedural History and Timeline

  • Introduced: February 19, 2025
  • February 25, 2025: Reported and committed to Finance
  • May 13–15, 2025: Advance and committee actions (1st and 2nd reports; advanced to third reading)
  • May 20, 2025: Passed by the Senate
  • May 20, 2025: Delivered to the Assembly; referred to Ways and Means (the Assembly committee handling tax-related legislation)
  • Related actions in the Assembly or status beyond this are not provided here.

Sponsorship

  • Primary Sponsor: Zellnor Myrie
  • Cosponsors: Robert Jackson (cosponsor), Lea Webb (cosponsor)

Related Legislation

  • S 9446 (prior-session)
  • S 613 (prior-session)

Potential Impact and Considerations

  • Tax Effect: Creates a subtraction from federal AGI, reducing state taxable income for eligible election workers. The exact dollar impact depends on (a) wage amounts earned as listed roles, (b) the taxpayer’s marginal tax rate, and (c) how the state conforms to federal AGI for subtractive purposes.
  • Administrative: Would require definitions for who qualifies, how compensation is verified, and whether the subtraction applies to all elections or only certain cycles.
  • Fiscal Effect: The subtraction reduces state revenue by the cost of the tax relief, offset by the broader budget considerations and conformity with federal AGI.

Next Steps

  • Await Assembly consideration by the Ways and Means Committee.
  • If approved by the Assembly, potential conference, gubernatorial action, and enactment into law.

Compiled from official sources — confirm details with the bill’s official record.

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