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S1116 1R FISCAL ESTIMATE
LEGISLATIVE FISCAL ESTIMATE
[First Reprint]
SENATE, No. 1116
STATE OF NEW JERSEY
222nd LEGISLATURE
DATED: JULY 1, 2026
SUMMARY
Synopsis:
Exempts poll worker wages from affecting unemployment
compensation.
Type of Impact:
Annual State revenue losses to the Unemployment Insurance
Compensation Fund and the State Disability Benefits Fund; potential annual
expenditure decreases to the Unemployment Insurance Compensation Fund and the
State Disability Benefits Fund.
Agencies Affected:
Department of Labor and Workforce Development.
Office of
Legislative Services Estimate
Fiscal Impact
Year 3�
Unemployment Insurance Compensation Fund and State
Disability Benefits Fund:
��� Revenue Decrease
Up to $200,000
��� Potential Expenditure Decrease
Indeterminate
�
The Office of Legislative Services (OLS) concludes that the bill
will result in an annual revenue loss of up to $200,000 to the Unemployment
Insurance Compensation Fund and the State Disability Benefits Fund because the
bill exempts any wages received by temporary poll workers, including those who
process mail-in ballots, from unemployment, disability, and family leave
insurance payroll taxes.
�
The bill could result in an annual indeterminate expenditure
decrease to the Unemployment Insurance Compensation Fund and the State
Disability Benefits Fund by exempting poll workers, including those who process
mail-in ballots, from receiving unemployment insurance benefits, temporary
disability benefits, and family leave insurance benefits for which they might
otherwise qualify.
BILL DESCRIPTION
����� This bill exempts wages earned as a poll worker from
affecting an individual�s unemployment compensation.� The bill exempts services
performed as a temporary board worker hired by a district board of elections
who receives compensation for the discharge of election duties from the
definition of �employment� in the unemployment compensation law. The bill
exempts any wages paid to a temporary poll worker from unemployment,
disability, and family leave insurance taxes.� The exempted poll worker would
not be eligible for benefits under these programs.
����� The exemptions created by this bill are limited to
individuals whose compensation by a county board of elections does not exceed
$1,000 in a calendar year.
FISCAL ANALYSIS
EXECUTIVE BRANCH
����� None received.
OFFICE OF LEGISLATIVE SERVICES
����� The OLS concludes that the bill will result in an
annual revenue loss of up to $200,000 to the Unemployment Insurance
Compensation Fund and the State Disability Benefits Fund because the bill
exempts any wages received by a temporary poll worker from unemployment,
disability, and family leave insurance payroll taxes. The bill could result in
an annual indeterminate expenditure reduction to these funds by exempting these
temporary poll workers, including those who process mail-in ballots, from
receiving unemployment insurance benefits, temporary disability benefits, and
family leave insurance benefits for which they might otherwise qualify.
����� The exemptions created by this bill are limited to
individuals whose compensation by a county board of elections does not exceed
$1,000 in a calendar year.
Section:
Commerce, Labor and Industry
Analyst:
John Gaudioso
Associate Fiscal Analyst
Approved:
Thomas Koenig
Legislative Budget and Finance Officer
This legislative fiscal estimate has been produced by the
Office of Legislative Services due to the failure of the Executive Branch to
respond to our request for a fiscal note.
This fiscal estimate has been prepared pursuant to P.L.1980,
c.67 (C.52:13B-6 et seq.).