Bill
Bill > A5932
NJ A5932
NJ A5932Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.
summary
Introduced
07/24/2025
07/24/2025
In Committee
07/24/2025
07/24/2025
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill provides a gross income tax deduction related to the wages earned by a kindergarten through grade 12 teacher employed in the State. Specifically, the deduction would be available to any teacher employed by a board of education of a school district, the board of trustees of a charter school, the board of trustees of a renaissance school project, or a nonpublic school. The amount of the deduction would be equal to 25 percent of the wages paid by a board of education, board of trustees of a charter school, board of trustees of a renaissance school project, or a nonpublic school to the teacher during the taxable year.
AI Summary
This bill provides a gross income tax deduction for kindergarten through 12th-grade teachers employed by various types of schools in New Jersey. Specifically, teachers working for public school boards of education, charter school boards of trustees, renaissance school project trustees, or nonpublic schools can deduct 25 percent of their wages from their gross income during the taxable year. The bill carefully defines the types of schools covered, including charter schools (established under a 1995 law), nonpublic schools (private schools that meet certain civil rights compliance requirements), and renaissance school projects (a specific type of school intervention program). The deduction aims to provide financial relief for educators by reducing their taxable income. The bill will take effect immediately and apply to taxable years beginning on or after January 1 of the year following its enactment, giving teachers a potential tax benefit in the near future.
Committee Categories
Education
Sponsors (3)
Last Action
Introduced, Referred to Assembly Education Committee (on 07/24/2025)
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/2024/A5932 |
| BillText | https://pub.njleg.gov/Bills/2024/A6000/5932_I1.HTM |
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