Exempts poll workers from the obligation to pay New York state income tax on income earned on an election day

This bill exempts New York state income tax on income earned by resident poll workers on election days, effective for taxable years beginning after December 31, 2026. It directly affects individuals working as election inspectors, poll clerks, or election coordinators during state, local, or federal elections (including primaries). The key provision removes the requirement for these workers to pay state income tax on their election-day earnings, regardless of federal tax status. The exemption applies only to income earned specifically on election days, not other work.