New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S2992

Introduced
9/22/22  

Caption

Exempts election worker compensation from taxation.

Impact

The implication of S2992 could lead to significant changes in the treatment of election worker compensation within New Jersey's tax structure. By removing the tax burden on these earnings, supporters argue that it encourages civic participation and addresses the financial disincentives for people considering temporary work as election officials. It's perceived as a move to uphold democracy by ensuring sufficient staffing at polling places without deterring volunteers due to taxation issues. However, the bill also raises questions regarding how this could affect state revenues generated from taxation and whether it sets a precedent for similar exemptions in other temporary or part-time roles.

Summary

Senate Bill S2992, introduced in New Jersey, aims to exempt compensation received by election workers from various state taxes. The bill specifically states that the compensation will not be subject to the state's gross income tax, unemployment insurance tax, temporary disability insurance tax, or family leave insurance tax. Furthermore, workers who receive this compensation will not be eligible for benefits from unemployment, temporary disability, or family leave insurance programs. This legislation is a response to the increasing reliance on volunteers and part-time workers during elections, and aims to encourage more individuals to take on these crucial roles without the concern of taxation impacting their recorded earnings.

Contention

While the bill aims to provide relief to election workers, it may face scrutiny over potential fiscal impacts and whether this turns into a slippery slope for other categories of workers amidst tax exemptions. Concerns may be raised about the effectiveness of ensuring adequate support for election workers in terms of benefits typically associated with employment, such as unemployment compensation or health insurance. Opponents of the bill may argue that it undermines the financial contributions to state programs designed to support unemployed individuals, hence sparking a debate about balancing the need for civic engagement with the overall health of state welfare systems.

Companion Bills

NJ S3696

Same As Exempts election worker compensation from taxation.

Similar Bills

NJ A3025

Exempts poll workers wages from affecting unemployment compensation.

NJ S1338

Revises factors for determining employment or independent contractor status under certain State labor laws.

NJ S599

Revises factors for determining employment or independent contractor status under certain State labor laws.

NJ S900

Exempts poll workers wages from affecting unemployment compensation.

NJ A2728

Revises factors for determining employment or independent contractor status under certain State labor laws.

NJ A899

Revises factors for determining employment or independent contractor status under certain State labor laws.

NJ S788

Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

NJ A1429

Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.