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Bill > S3882


NJ S3882

NJ S3882
Provides deduction from gross income of $500 for full-time educators and paraprofessionals and $350 for part-time educators and paraprofessionals.


summary

Introduced
05/22/2023
In Committee
05/22/2023
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

This bill provides a gross income tax deduction for eligible educators and paraprofessionals. A deduction in the amount of $500 is available to eligible educators and paraprofessionals who are full-time employees. A deduction in the amount of $350 is available to eligible educators and paraprofessionals who are not full-time employees. The bill requires a full-time employee to be employed for a minimum of 25 hours per week. The bill defines an "eligible educator" as a teacher who is employed in a school district, charter school, renaissance school project, approved private school for students with disabilities, or nonpublic school in New Jersey. The bill additionally defines a "paraprofessional" as an individual who is employed as a school aide or classroom aide who assists a teaching staff member with the supervision of pupil activities.

AI Summary

This bill provides a gross income tax deduction for eligible educators and paraprofessionals. Full-time employees who are eligible educators or paraprofessionals can claim a $500 deduction, while those who are not full-time employees can claim a $350 deduction. The bill defines "eligible educator" as a teacher employed in a New Jersey school district, charter school, renaissance school project, approved private school for students with disabilities, or nonpublic school, and "paraprofessional" as a school or classroom aide who assists a teaching staff member. The bill requires a full-time employee to work at least 25 hours per week, or more if required by contract or resolution, and to be employed for 12 months per year, except for employees whose usual work schedule is 10 months per year.

Committee Categories

Education

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Education Committee (on 05/22/2023)

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