SENATE, No. 502

 

STATE OF NEW JERSEY

 

INTRODUCED JANUARY 22, 1996

 

 

By Senator LaROSSA

 

 

An Act excluding from gross income under the gross income tax compensation paid to members of district boards of election, supplementing Title 54A of the New Jersey Statutes.

 

    Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

    1. Gross income shall not include per diem compensation paid to a member of a district board of election as per diem remuneration for services rendered on the day of any general, primary, or special election.

 

    2. This act shall take effect immediately and shall apply to taxable years beginning on or after the date of enactment.

 

 

STATEMENT

 

    This bill excludes from personal gross income taxation money paid to members of district boards of election for general, primary, or special election day duty. Election boards have had a difficult time in recruiting workers for election day duty. This proposed income exclusion for the small per diem compensation paid to them will allow the workers to keep more of this extra income and assist election boards in getting people to work on election days.

 

 

 

Allows per diem compensation paid to election day workers to be excluded from gross income under the New Jersey gross income tax.