Constitution · New York

N.Y. Const. art. XVI, § 5

Constitution
Constitution of New York
Text as of
October 2026

What does this section say?

All salaries, wages and other compensation, except pensions, paid to officers and employees of the state and its subdivisions and agencies shall be subject to taxation.

The text is copied from the official source: legislation.nysenate.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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