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Bill > A3167


NJ A3167

NJ A3167
Concerns workers' compensation insurance requirements for certain corporations and partnerships.


summary

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

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill revises the definition of "employee" in the workers' compensation law, R.S.34:15-1 et seq., to permit an S corporation that has only one individual who performs services for the corporation and is the only shareholder in the corporation to choose whether or not to obtain workers' compensation coverage.

AI Summary

This bill revises New Jersey's workers' compensation law, specifically R.S.34:15-36, to allow an S corporation (a type of corporation defined by federal tax law, 26 U.S.C. s.1361, that passes income, losses, deductions, and credits through to its shareholders) with only one individual performing services and owning the company to opt out of providing workers' compensation coverage for that individual. Previously, such individuals were generally considered employees for the purposes of workers' compensation insurance. This change provides flexibility for these specific small business owners, allowing them to choose whether or not to obtain coverage for themselves, and clarifies that this decision does not affect their status under other tax or legal frameworks. The bill also defines "S corporation" for the purposes of this law and specifies that the changes apply to policies issued on or after 180 days following enactment.

Committee Categories

Labor and Employment

Sponsors (2)

Last Action

Introduced, Referred to Assembly Labor Committee (on 01/13/2026)

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