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A138 • 2026

Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.

Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.

Education Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Barlas, Al
Last action
2026-01-13
Official status
Introduced, Referred to Assembly Education Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.

Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.

What This Bill Does

  • Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.
  • Topic: Education Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-13 New Jersey Legislature

    Introduced, Referred to Assembly Education Committee

Official Summary Text

Provides gross income tax deduction for certain wages of kindergarten through grade 12 school teachers.
Topic:
Education
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
A138

ASSEMBLY, No. 138

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.