Senate bill · S3914 (2025-26)

Reduces federal adjusted gross income by any overtime compensation earned by an individual

New York State Senate

Same as A8965, the matching bill in the Assembly.

Latest action Jun 4, 2026

Sponsor: Jack M. Martins (State Senator, District 7, Republican/Conservative)

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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 23, 2026. About our data

Summary

Reduces federal adjusted gross income by the amount of overtime compensation earned by an individual in certain circumstances; defines overtime compensation.

Summary from NY Open Legislation. How we handle summaries

Amends the Tax Law.

Purpose, from the sponsor's memo

Eliminates taxes on overtime pay

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Assigned to a committee for review.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

Committee

Budget And Revenue · New York State Senate

Also referred to Ways and Means · New York State Assembly.

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Cosponsors

Showing the cosponsors who are on Agora, A to Z. The official record may list more.

Read on NY Senate

Republican30

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The sponsor's argument

Why Jack M. Martins says this is needed

This bill would eliminate state income taxes on overtime pay for all workers in New York State. The purpose of this legislation would be to provide financial relief for working families, especially for those in industries where overtime is common practice, and to encourage work at a time when many businesses are having a difficult time attracting and retaining employees. As costs continue to rise, many employees rely on overtime pay to support their families to meet their financial needs. Taxing overtime pay reduces the value of these additional earnings.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Recorded votes

Vote: Committee vote · Budget And Revenue
Senate Budget And RevenueMay 28, 2025Result: failed
(3) (4) (0) (0)

Full history

Jun 4, 2026
Held for Consideration in Ways and Means
HELD FOR CONSIDERATION IN WAYS AND MEANS
NY Assembly
Mar 25, 2026
Amend and Recommit to Ways and Means
AMEND AND RECOMMIT TO WAYS AND MEANS
NY Assembly
Mar 24, 2026
Amend and Recommit to Budget and Revenue
AMEND AND RECOMMIT TO BUDGET AND REVENUE
NY Senate
Mar 19, 2026
In committee
NOTICE OF COMMITTEE CONSIDERATION - REQUESTED
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate

Show full history (5 earlier events)

Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Aug 13, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 28, 2025
Defeated in Budget and Revenue
DEFEATED IN BUDGET AND REVENUE
NY Senate
Mar 17, 2025
In committee
NOTICE OF COMMITTEE CONSIDERATION - REQUESTED
NY Senate
Jan 30, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.