The way I read it is that if you are getting some kind of regular check from a business or government entity in (let’s say) Kentucky, if you are in fact volunteering in NY, Cuomo would see your Kentucky income as partially his, because you earned it in KY while you were in NY.
In that case, he’s crazy. Good luck on collecting.
If someone is not being paid for working within the borders of the state of New York, how is there any income to be taxed in the first place?
Sounds like a plan only a faceless bureaucrat could come up with.