Office of Legislative Services
State House Annex
P.O. Box 068
Trenton, New Jersey 08625
Legislative Budget and Finance Office
Phone (609) 847-3105
Fax (609) 777-2442
www.njleg.state.nj.us
LEGISLATIVE FISCAL ESTIMATE
ASSEMBLY COMMITTEE SUBSTITUTE FOR
ASSEMBLY, No. 3025
STATE OF NEW JERSEY
221st LEGISLATURE
DATED: MARCH 3, 2025
SUMMARY
Synopsis: Exempts poll worker wages from affecting unemployment
compensation.
Types of Impact: Annual State revenue losses to the Unemployment Insurance
Compensation Fund and the State Disability Benefits Fund; potential
annual expenditure decreases to the Unemployment Insurance
Compensation Fund and the State Disability Benefits Fund.
Agency Affected: Department of Labor and Workforce Development.
Office of Legislative Services Estimate
Fiscal Impact Annual
Unemployment Insurance Compensation Fund and
State Disability Benefits Fund:
Revenue Decrease Up to $200,000
Potential Expenditure Decrease Indeterminate
The Office of Legislative Services (OLS) concludes that the bill will result in an annual
revenue loss of up to $200,000 to the Unemployment Insurance Compensation Fund and the
State Disability Benefits Fund because the bill exempts any wages received by a temporary
poll worker who processes mail-in ballots from unemployment, disability, and family leave
insurance payroll taxes.
The bill could result in an annual indeterminate expenditure decrease to the Unemployment
Insurance Compensation Fund and the State Disability Benefits Fund by exempting poll
workers who process mail-in ballots from receiving unemployment insurance benefits,
temporary disability benefits, and family leave insurance benefits for which they might
otherwise qualify.
FE to ACS for A3025
2
BILL DESCRIPTION
This bill exempts any wages paid to a temporary poll worker who processes mail-in ballots
from unemployment, disability, and family leave insurance coverage. The exempted poll worker
would not be subject to payroll taxes and would not be eligible for benefits under these programs.
Current law already exempts wages earned by poll workers who work on the day of an election or
during the period of early voting from unemployment insurance, temporary disability, and family
leave insurance taxes and exempts these poll workers from receiving the associated benefits.
FISCAL ANALYSIS
EXECUTIVE BRANCH
None received.
OFFICE OF LEGISLATIVE SERVICES
The OLS concludes that the bill will result in an annual revenue loss of up to $200,000 to the
Unemployment Insurance Compensation Fund and the State Disability Benefits Fund because the
bill exempts any wages received by a temporary poll worker who processes mail-in ballots from
unemployment, disability, and family leave insurance payroll taxes. The bill could result in an
annual indeterminate expenditure reduction to the these funds by exempting these temporary poll
workers from receiving unemployment insurance benefits, temporary disability benefits, and
family leave insurance benefits for which they might otherwise qualify.
Section: Commerce, Labor and Industry
Analyst: John Gaudioso
Assistant Fiscal Analyst
Approved: Thomas Koenig
Legislative Budget and Finance Officer
This legislative fiscal estimate has been produced by the Office of Legislative Services due to the
failure of the Executive Branch to respond to our request for a fiscal note.
This fiscal estimate has been prepared pursuant to P.L.1980, c.67 (C.52:13B-6 et seq.).