New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2100

Introduced
2/7/22  

Caption

Providing gross income tax exclusion for awards for unlawful gender-based compensation discrimination.

Impact

The enactment of A2100 would specifically alter how awards related to gender-based discrimination in compensation are treated under New Jersey tax law. This change would provide financial relief to individuals who have suffered from discrimination by ensuring that the awards they receive do not come with an unexpected increase in tax liability. By preventing such tax consequences, the bill aims to support fair compensation practices and uphold the rights of employees who have faced discrimination based on gender in their workplace.

Summary

Assembly Bill A2100 aims to provide a gross income tax exclusion for awards received due to unlawful gender-based compensation discrimination. This legislation seeks to eliminate the tax burden that might fall on victims who receive lump sum payments or settlements for claims related to gender discrimination in employment, encompassing wages, severance, and similar compensation terms. It is designed to prevent victims from facing a 'second mistreatment' by the tax system, where a settlement intended to compensate for discrimination inadvertently pushes them into a higher tax bracket.

Contention

Discussions surrounding A2100 may reflect varying perspectives on the implications of tax exclusions related to discrimination. Proponents likely argue that the bill rights a wrong and promotes equity by alleviating financial penalties on victims. Conversely, critics might question the fiscal impact of such exclusions on state revenues or argue about the potential for abuse of the tax exclusion provisions. Therefore, while aiming to ensure justice for victims, the legislation could inspire debates about balancing taxpayer interests with the rights of individuals.

Companion Bills

No companion bills found.

Previously Filed As

NJ A981

Providing gross income tax exclusion for awards for unlawful gender-based compensation discrimination.

NJ HB1394

Income tax, state; tax subtraction as a result of unlawful discrimination.

NJ S2544

Concerns unlawful discrimination and harassment.

NJ A1691

Concerns unlawful discrimination and harassment.

NJ A2443

Concerns unlawful discrimination and harassment.

NJ SB1246

Income taxes: gross income exclusions: wildfires.

NJ S2840

Concerns unlawful discrimination and harassment.

NJ A4841

Concerns housing discrimination based on source of lawful income.

NJ A5078

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S991

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

Similar Bills

CA AB933

Privileged communications: incident of sexual assault, harassment, or discrimination.

NJ A981

Providing gross income tax exclusion for awards for unlawful gender-based compensation discrimination.

AZ SB1138

Business; discrimination prohibition; social criteria

AZ SB1094

Business; discrimination prohibition; social criteria

AZ SB1014

Business; discrimination prohibition; social criteria

WI SB725

Discrimination in housing based on citizenship or immigration status.

WI AB697

Discrimination in housing based on citizenship or immigration status.

CA SB876

Employment discrimination.