New York A05419 proposes a tax credit for individuals who vote in special or general elections.

New York A05419, known as the "civil participation credit act," amends the tax law to provide a tax credit for individual taxpayers who are resident voters and participate in a special or general election for any state office. The credit amounts to fifty dollars and can be applied in the taxable year in which the election took place. Only one such credit can be claimed per taxable year. If the credit exceeds the taxpayer's tax for the year, the excess will be treated as an overpayment of tax and credited or refunded without interest.

New York A05419 proposes a tax credit for individuals who vote in special or general elections.

New York A05419, known as the "civil participation credit act," amends the tax law to provide a tax credit for individual taxpayers who are resident voters and participate in a special or general election for any state office. The credit amounts to fifty dollars and can be applied in the taxable year in which the election took place. Only one such credit can be claimed per taxable year. If the credit exceeds the taxpayer's tax for the year, the excess will be treated as an overpayment of tax and credited or refunded without interest.