New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A981

Introduced
1/9/24  

Caption

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

Impact

If enacted, A981 would amend New Jersey's tax statutes by allowing individuals who have successfully claimed gender-based wage discrimination to receive awards without those amounts being included in their gross taxable income. Such a change is expected to relieve financial pressure on victims and encourage greater accountability in the workplace. This measure seeks to promote fairness in the compensation process, thereby contributing to broader efforts aimed at eliminating gender wage gaps and discrimination in employment.

Summary

Assembly Bill A981 aims to address the financial repercussions faced by victims of unlawful gender-based compensation discrimination. It provides a gross income tax exclusion for awards or settlements received as a result of claims related to gender discrimination in compensation. This exclusion is designed to prevent victims from being taxed on restitution that might otherwise elevate them into a higher tax bracket, thereby compounding the financial difficulties they may face after a legal battle. The bill recognizes that victims of discrimination require not only justice but also equitable treatment from the tax system following their ordeal.

Contention

Notable points of contention surrounding A981 may stem from varying perspectives on taxation policy and discrimination advocacy. Supporters advocate that excluding such awards from gross income is a necessary step towards supporting victims and mitigating the negative repercussions of prior discrimination. Conversely, some may argue against tax exclusions on principle, contending that all income should be subjected to taxes regardless of its source. The economic implications of such a bill may provoke further debate regarding its long-term effects on state revenue and taxpayer equity.

Companion Bills

NJ A2100

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

Previously Filed As

NJ A2100

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 A1691

Concerns unlawful discrimination and harassment.

NJ A2443

Concerns unlawful discrimination and harassment.

NJ S2544

Concerns unlawful discrimination and harassment.

NJ S2840

Concerns unlawful discrimination and harassment.

NJ SB1246

Income taxes: gross income exclusions: wildfires.

NJ A4841

Concerns housing discrimination based on source of lawful income.

NJ A677

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

NJ A5078

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 A2100

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.