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A 1671

Provides deduction from gross income of $500 for full-time educators and paraprofessionals and $350 for part-time educators and paraprofessionals.

2024-2025 Regular Session Introduced by Linda Carter and 4 co-sponsors

New Jersey offers a gross income tax deduction for educators and paraprofessionals: $500 for full-time, $350 for part-time, applies to eligible school staff.

Introduced in the Assembly, Referred to Assembly Education Committee
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Bill Summary · A 1671

Summary of Assembly Bill A-1671 (New Jersey)

Overview

A-1671 proposes a gross income tax deduction for New Jersey educators and paraprofessionals. The deduction amounts are $500 for full-time employees and $350 for part-time employees. The bill is introduced in the Assembly and referred to the Assembly Education Committee. It applies to taxable years beginning after the January following enactment.

Purpose and Intent

  • Provide targeted tax relief to individuals working as educators or paraprofessionals in New Jersey.
  • Recognize and support full-time and part-time staff in a range of educational settings, including traditional districts and private/alternative schools.

Key Provisions

  • Deduction amounts

    • $500 deduction from gross income for eligible educators/paraprofessionals who are full-time employees.
    • $350 deduction from gross income for eligible educators/paraprofessionals who are not full-time employees (part-time).

  • Who qualifies as an “eligible educator”

    • An individual employed full-time as a teacher in:
    • A school district, charter school, renaissance school project, approved private school for students with disabilities, or a nonpublic school in New Jersey.

  • Definition of “full-time employee”

    • Works at least 25 hours per week (or more as required by contract or resolution).
    • Employment must be for 12 months per year, except for those whose standard schedule is 10 months per year (typical school year).

  • Definition of “paraprofessional”

    • An individual employed as a school aide or classroom aide in New Jersey schools (districts, charter schools, renaissance schools, approved private schools for students with disabilities, or nonpublic schools) who assists teaching staff with supervision of pupil activities.

  • Effective date

    • Takes effect immediately and applies to taxable years beginning on or after the January next following enactment.

Affected Parties

  • Eligible educators and paraprofessionals in New Jersey educational settings described above.
  • Employers in those settings (for determining full-time status and 12-month vs. 10-month schedules).

Legislative and Procedural Details

  • Introduced: January 10, 2025
  • Status: Referred to Assembly Education Committee
  • Sponsors: Primary - Linda Rosenthal; Cosponsors - Vivian Cook, Nily Rozic, Steven Raga
  • Related/Companion measures: S 1063 (companion), along with several prior-session A-bills (A-4058, A-3353, A-8465, A-9238, A-2138, A-1064, A-2074, A-591)

Potential Impact

  • Provides direct, itemized deductions reducing New Jersey gross income for eligible educators and paraprofessionals.
  • Encourages retention and recognition of educators across a range of public and nonpublic settings.
  • Administrative implications for tax processing to verify eligibility (employer-backed determinations of full-time status and school-year vs. calendar-year schedules).

Note: The summary reflects the introduced text and stated provisions; fiscal impact analyses or potential implementation details would be determined during committee review and any subsequent fiscal notes.

Compiled from official sources — confirm details with the bill’s official record.

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