STATE OF NEW JERSEY
222nd LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblyman AL BARLAS
District 40 (Bergen, Essex and Passaic)
Assemblywoman VERLINA REYNOLDS-JACKSON
District 15 (Hunterdon and Mercer)
SYNOPSIS
Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act providing a gross income tax deduction for kindergarten through grade 12 teachers, and supplementing chapter 3 of Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. A taxpayer who is a teacher providing instruction in any of the grades kindergarten through 12, and who is employed by a board of education, the board of trustees of a charter school, the board of trustees of a renaissance school project, or a nonpublic school, shall be allowed a deduction from the taxpayer’s gross income for the taxable year in an amount equal to 25 percent of the wages paid by the board of education, board of trustees of a charter school, board of trustees of a renaissance school project, or nonpublic school to the taxpayer during the taxable year.
b. As used in this section:
“Board of education” means the same as the term is defined in N.J.S.18A:18A-2.
“Charter school” means a school established pursuant to P.L.1995, c.426 (C.18A:36A-1 et seq.).
“Nonpublic school” means an elementary or secondary school within the State, other than a public school, offering education for grades kindergarten through 12, or any combination of them, wherein any child may legally fulfill compulsory school attendance requirements and which complies with the requirements of Title VI of the federal “Civil Rights Act of 1964,” Pub.L.88-352 (42 U.S.C. s.2000d et seq.).
“Renaissance school project” means the same as that term is defined in section 3 of P.L.2011, c.176 (C.18A:36C-3).
2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1 of the year next following the date of enactment.
STATEMENT
This bill provides a gross income tax deduction related to the wages earned by a kindergarten through grade 12 teacher employed in the State.
Specifically, the deduction would be available to any teacher employed by a board of education of a school district, the board of trustees of a charter school, the board of trustees of a renaissance school project, or a nonpublic school. The amount of the deduction would be equal to 25 percent of the wages paid by a board of education, board of trustees of a charter school, board of trustees of a renaissance school project, or a nonpublic school to the teacher during the taxable year.