Bill
Bill > S3959
summary
Introduced
06/12/2023
06/12/2023
In Committee
06/12/2023
06/12/2023
Crossed Over
Passed
Dead
01/08/2024
01/08/2024
Introduced Session
2022-2023 Regular Session
Bill Summary
Allows gross income tax deduction for union dues paid to labor organizations.
AI Summary
This bill allows taxpayers in New Jersey to deduct union dues paid to labor organizations from their gross income when filing state income taxes. To claim the deduction, taxpayers must provide verification of the union dues paid during the taxable year. The bill defines "labor organization" as any organization in which employees participate and that deals with employers on issues like grievances, labor disputes, wages, and working conditions. "Union dues" refers to the total amount of dues, fees, assessments, or other charges required of members or represented public employees. The bill takes effect immediately and applies to taxable years beginning on or after the January 1 following enactment.
Committee Categories
Labor and Employment
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Labor Committee (on 06/12/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2022/S3959 |
| Fiscal Note - Fiscal Estimate 8/31/23; as introduced | https://pub.njleg.gov/Bills/2022/S4000/3959_E1.PDF |
| BillText | https://pub.njleg.gov/Bills/2022/S4000/3959_I1.HTM |
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