Bill
Bill > A138
NJ A138
NJ A138Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 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 allows teachers in New Jersey who instruct students from kindergarten through 12th grade to receive a deduction on their gross income tax. This deduction applies to teachers employed by public school districts (governed by a "board of education"), charter schools, "renaissance school projects" (which are innovative public schools), or nonpublic schools. The deduction will be equal to 25% of the wages those eligible employers pay to the teacher during the tax year, and it will take effect for tax years beginning on or after January 1 of the year following the bill's enactment.
Committee Categories
Education
Sponsors (2)
Last Action
Introduced, Referred to Assembly Education Committee (on 01/13/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A138 |
| BillText | https://pub.njleg.gov/Bills/2026/A0500/138_I1.HTM |
Loading...