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Bill > A2883


NJ A2883

Allows gross income tax deduction for union dues paid to labor organizations.


summary

Introduced
01/09/2024
In Committee
06/06/2024
Crossed Over
Passed
Dead

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill allows a New Jersey gross income tax deduction for union dues paid to labor organizations. The bill defines "union dues" as the total amount of dues, fees, assessments, or other charges or expenses required of members of or public employees represented by a labor organization. The bill also defines "labor organization" as any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and that exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work. To claim the deduction allowed under the bill, a taxpayer would be required to provide, in a form and manner prescribed by the Director of the Division of Taxation, verification of the union dues paid by the taxpayer during the taxable year.

AI Summary

This bill allows a New Jersey gross income tax deduction for union dues paid to labor organizations. Union dues are defined as the total amount of dues, fees, assessments, or other charges or expenses required of members of or public employees represented by a labor organization, which is defined as any organization in which employees participate and that exists to deal with employers concerning grievances, labor disputes, wages, hours, or working conditions. Taxpayers claiming the deduction must provide verification of the union dues paid during the taxable year.

Committee Categories

Government Affairs, Labor and Employment

Sponsors (11)

Last Action

Reported and Referred to Assembly State and Local Government Committee (on 06/06/2024)

bill text


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bill summary

Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2024/A2883
Analysis - Statement ALA 6/6/24 https://pub.njleg.gov/Bills/2024/A3000/2883_S1.PDF
Analysis - Technical Review Of Prefiled Bill https://pub.njleg.gov/Bills/2024/A3000/2883_T1.PDF
BillText https://pub.njleg.gov/Bills/2024/A3000/2883_I1.HTM
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