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Bill > S1440

NJ S1440

NJ S1440
Provides gross income tax credit for qualified union dues paid to labor organizations.

summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill allows a refundable gross income tax credit for qualified union dues paid to labor organizations. The bill defines "qualified 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 credit 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 qualified union dues paid by the taxpayer during the taxable year.

AI Summary

This bill allows individuals to claim a refundable gross income tax credit for any "qualified union dues" they paid to a "labor organization" during the tax year, starting from January 1, 2023. "Qualified union dues" are defined as all mandatory payments like dues, fees, and assessments required by a labor organization, which is broadly defined as any group where employees participate to deal with employers on issues such as pay, working conditions, and disputes. To receive this credit, taxpayers must provide proof of their union dues payments in a way specified by the Director of the Division of Taxation, and this credit will be applied after other tax credits, with any remaining amount being refunded to the taxpayer.

Committee Categories

Labor and Employment

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Labor Committee (on 01/13/2026)
(1 Companion Bills)

bill text

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Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2026/S1440
BillText https://pub.njleg.gov/Bills/2026/S1500/1440_I1.HTM
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