NY S02491

Requires employers to provide all persons a full paid day off to vote during general elections held on the first Tuesday after the first Monday in November and primary elections held on the fourth Tuesday in June in even-numbered years, regardless of voter eligibility status, party affiliation, employment, or immigration status.

Maintains existing two-hour unpaid voting time provisions for all other elections, with employees needing four consecutive hours outside work shifts to vote without taking paid time off.

Establishes a tax credit for small businesses with 100 or fewer employees that provide paid days off for employees to vote, with the credit amount to be determined annually by the Department of Taxation and Finance.

Allows the tax credit to be applied against corporate tax (section 210-B) and other specified taxes (section 606), with unused credits treated as overpayments without interest.

Takes effect immediately upon enactment.