[First Reprint]

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 ¹[general, primary, or special]¹ election.

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

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