Exempts election worker compensation from taxation.

2026-2027 Regular Session Introduced by Jim Beach and 1 co-sponsor

The bill would make election worker wages and stipends tax-exempt from state and local income taxes in New Jersey.

Introduced in the Senate, Referred to Senate State Government, Wagering, Tourism & Historic Preservation Committee

Summary of bill: S 4381 (New Jersey, 2022-2026 Session)

Purpose and intent

The bill seeks to exempt compensation paid to election workers from New Jersey state and local taxation. In essence, it would make wages earned by individuals serving as election workers non-taxable income.

Key provisions and changes

Tax exemption for election worker compensation: Any compensation received by individuals performing duties as election workers would be excluded from gross income for purposes of state and local taxes. This would apply to wages or stipends paid in connection with election administration activities.

Scope of coverage: The language targets “election workers,” which typically includes poll workers, election inspectors, and other personnel involved in administering elections at polling places or through Election Day operations. The bill does not specify other categories of workers beyond election workers, unless defined elsewhere in accompanying statutes.

Tax administration: The exemption would be implemented within the existing New Jersey tax framework. Taxable income calculations, withholding, and reporting would follow standard procedures but with the exclusion applied to eligible election worker compensation.

Who would be affected

Election workers in New Jersey who receive compensation for their services, including wages or stipends, would benefit from the exclusion from state and local income taxes.

Employers or appointing authorities that compensate election workers (e.g., counties, municipalities, or state election agencies) would be responsible for applying the exemption when processing payroll and reporting income to workers.

The broader electorate and election administration ecosystem could be affected indirectly by the potential change in take-home pay for election workers and possible impacts on recruitment and retention of election staff.

Procedural and timeline aspects

Status: Introduced in the New Jersey Senate and referred to the Senate State Government, Wagering, Tourism & Historic Preservation Committee on June 1, 2026.

Next steps: The committee would review the measure, potentially hold hearings, and determine whether to advance the bill toward a full Senate vote. If approved, it would move to the Assembly (and eventually to the governor for potential signature or veto) following the usual legislative process in New Jersey.

Sponsors: Co-sponsors include Kristin Corrado and Jim Beach. The presence of co-sponsors can indicate bipartisan or cross-aisle interest, depending on subsequent committee actions and floor votes.

Potential impacts and considerations

Revenue impact: Exempting election worker compensation from taxation would reduce state and local tax revenue by the amount of compensation paid to eligible workers, depending on the total compensation levels across jurisdictions.

Workforce implications: Tax relief could be used as an incentive to recruit and retain election workers, potentially improving workforce stability at polling locations during elections.

Administrative considerations: Tax departments would need to ensure proper withholding treatment and reporting for election worker wages, and employers may need guidance on applying the exemption correctly.

Note: This summary reflects the bill as introduced and based on the provided action history. If other legislative text or amendments are released, provisions and impacts could change.