S 10304 NY

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Bill No.: Summary Actions Committee&nbspVotes Floor&nbspVotes Memo Text LFIN Chamber&nbspVideo/Transcript S10304 Summary: BILL NO S10304 &nbsp SAME AS SAME AS A10837

&nbsp SPONSOR BORRELLO &nbsp COSPNSR &nbsp MLTSPNSR &nbsp Amd §616, Tax L &nbsp Provides a state income tax exemption for police officers up to one hundred thousand dollars.

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STATE OF NEW YORK ________________________________________________________________________

10304

IN SENATE

May 12, 2026 ___________

Introduced by Sen. BORRELLO -- 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 providing a state income tax exemption for police officers

The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:

1 Section 1. Section 616 of the tax law is amended by adding a new 2 subsection (c) to read as follows: 3 (c) Exemption. In addition to the exemptions provided for in this 4 section, the first one hundred thousand dollars of income shall be 5 exempt from the tax imposed by this article for resident taxpayers who 6 are considered a police officer as defined in subdivision thirty-four of 7 section 1.20 of criminal procedure law. The commissioner shall promul- 8 gate such rules and regulations as necessary to verify the accuracy of 9 returns claiming this exemption. 10 § 2. This act shall take effect immediately and shall apply to taxable 11 years beginning on or after January 1, 2026.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15236-01-6

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