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Bill > A1671


NJ A1671

NJ A1671
Provides deduction from gross income of $500 for full-time educators and paraprofessionals and $350 for part-time educators and paraprofessionals.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 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. Eligible full-time employees can claim a $500 deduction, while eligible part-time employees can claim a $350 deduction. The bill defines "eligible educator" as a teacher employed in a school district, charter school, renaissance school project, approved private school for students with disabilities, or nonpublic school in New Jersey. "Paraprofessional" is defined as a school or classroom aide who assists a teaching staff member. The bill requires full-time employees to work at least 25 hours per week, or more if required by contract or resolution, and be employed for 12 months per year (or 10 months for those on a standard school year schedule). The deductions apply to taxable years starting the January after the bill's enactment.

Committee Categories

Education

Sponsors (5)

Last Action

Introduced, Referred to Assembly Education Committee (on 01/09/2024)

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