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A4986 • 2026

Requires State Board of Education to establish program to pay high school equivalency exam fees for certain low-income individuals; provides gross income tax and corporation business tax deductions for donations made to support fees.

Requires State Board of Education to establish program to pay high school equivalency exam fees for certain low-income individuals; provides gross income tax and corporation business tax deductions for donations made to support fees.

Education Taxes
Passed Legislature

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

Sponsor
Sauickie, Alex
Last action
2026-05-07
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.

Requires State Board of Education to establish program to pay high school equivalency exam fees for certain low-income individuals; provides gross income tax and corporation business tax deductions for donations made to support fees.

Requires State Board of Education to establish program to pay high school equivalency exam fees for certain low-income individuals; provides gross income tax and corporation business tax deductions for donations made to support fees.

What This Bill Does

  • Requires State Board of Education to establish program to pay high school equivalency exam fees for certain low-income individuals; provides gross income tax and corporation business tax deductions for donations made to support fees.
  • 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. 2026-05-07 New Jersey Legislature

    Introduced, Referred to Assembly Education Committee

Official Summary Text

Requires State Board of Education to establish program to pay high school equivalency exam fees for certain low-income individuals; provides gross income tax and corporation business tax deductions for donations made to support fees.
Topic:
Education
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text
A4986

ASSEMBLY, No. 4986

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MAY 7, 2026

Sponsored by:

Assemblyman� ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

SYNOPSIS

���� Requires State Board of Education to establish
program to pay high school equivalency exam fees for certain low-income
individuals; provides gross income tax and corporation business tax deductions
for donations made to support fees.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
concerning
high school equivalency exam fees and
supplementing chapter 50A of Title 18A of the New Jersey Statutes, chapter 3 of
Title 54A of the New Jersey Statutes, and P.L.1945, c.162 (C.54:10A-1 et seq.).

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� This act shall be known
and may be cited as the �We Believe In You Act.�

���� 2. a.� As used in this section:

���� �High school equivalency exam�
means any adult education assessment approved by the State Board of Education as
a basis for qualifying for a State-issued high school diploma.

���� �Low-income individual� means
an individual who resides in a household in which the household income is less
than or equal to 150 percent of the most recent federal poverty guidelines
available.

���� b.� The State Board of
Education shall establish a program to pay the fee of a high school equivalency
exam on behalf of a low-income individual.� The State board shall specify the
manner in which an individual may apply for the payment, including the documentation
that shall be used to verify the individual�s income.

���� 3.��� There is established in
the Department of Education a dedicated, nonlapsing fund, designated as the �We
Believe In You Fund.� The fund shall be credited with all moneys appropriated
or otherwise made available for the purposes of the fund, including, but not
limited to, donations for which a taxpayer is eligible for a deduction pursuant
to section 4 or 5 of P.L.��� , c.���� (C.������� ) (pending before the
Legislature as this bill).� Disbursements from the fund shall be used for the
purpose of paying the fee of a high school equivalency exam on behalf of a
low-income individual pursuant to section 2 of P.L.��� , c.���� (C.������� )
(pending before the Legislature as this bill).

���� 4.��� A taxpayer shall be
allowed to deduct from gross income an amount equal to the total amount of
donations made by the taxpayer in a taxable year beginning on or after the
effective date of P.L.��� , c. (pending before the
Legislature as this bill) to the We Believe In You Fund established pursuant to
section 3 of P.L.��� , c.���� (C. )
(pending before the Legislature as this bill).

���� 5.��� A taxpayer shall be
allowed to deduct from entire net income, or such portion thereof as may be
allocable to this State as provided in section 6 of P.L.1945, c.162
(C.54:10A-6) plus such portion thereof as is specifically assigned to this
State as provided in section 5 of P.L.1993, c.173 (C.54:10A-6.1), an amount
equal to the total amount of donations made by the taxpayer during a privilege
period beginning on or after the effective date of
P.L. , c. (pending before
the Legislature as this bill) to the We Believe In You Fund established
pursuant to section 3 of P.L.��� , c.���� (C. )
(pending before the Legislature as this bill).

���� 6.��� This act shall take
effect immediately.

STATEMENT

���� This bill requires the State
Board of Education to establish a program to pay the fee of a high school
equivalency exam on behalf of a low-income individual.� The State board would
be required to specify the manner in which an individual may apply for the
payment, including the documentation that would be used to verify the
individual�s income. The bill defines �high school equivalency exam� as any
adult education assessment approved by the State Board of Education as a basis
for qualifying for a State-issued high school diploma.� �Low-income individual�
means an individual who resides in a household in which the household income is
less than or equal to 150 percent of the most recent federal poverty guidelines
available.

���� The bill establishes in the
Department of Education a dedicated, nonlapsing fund, designated as the �We
Believe In You Fund.� The fund would be credited with all moneys appropriated
or otherwise made available for the purposes of the fund, including, but not
limited to, donations for which a taxpayer is eligible for a deduction under
the provisions of the bill.� Disbursements from the fund would be used for the
purpose of paying the fee of a high school equivalency exam on behalf of a
low-income individual.

���� The bill authorizes a gross
income tax or corporation business tax deduction in an amount equal to the
total amount of donations made by a taxpayer during a tax year to the We
Believe In You Fund.

���� Currently, individuals who
achieve the Statewide standard score on a New Jersey high school equivalency
exam are awarded a State-issued high school diploma. A high school diploma is a
foundational step toward economic security, and is often the minimum
requirement for many jobs in the State. A high school diploma also provides
access to higher education and military service. Without a diploma, career
options may be limited. Additionally, a high school diploma significantly
boosts lifetime earnings compared to individuals without a diploma. On average,
diploma holders earn 70 percent more over their lifetime than those without a
diploma. Individuals without a diploma may be more likely to face poverty and
unemployment. This bill would make the high school equivalency test more
accessible for low-income individuals in the State.