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S3534 • 2026

Allows gross income tax deduction for union dues paid to labor organizations.

Allows gross income tax deduction for union dues paid to labor organizations.

Labor Taxes
Passed Legislature

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

Sponsor
Greenstein, Linda R.
Last action
2026-02-19
Official status
Introduced in the Senate, Referred to Senate Labor 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.

Allows gross income tax deduction for union dues paid to labor organizations.

Allows gross income tax deduction for union dues paid to labor organizations.

What This Bill Does

  • Allows gross income tax deduction for union dues paid to labor organizations.
  • Topic: Labor 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. 2026-02-19 New Jersey Legislature

    Introduced in the Senate, Referred to Senate Labor Committee

Official Summary Text

Allows gross income tax deduction for union dues paid to labor organizations.
Topic:
Labor
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
S3534

SENATE, No. 3534

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 19, 2026

Sponsored by:

Senator� LINDA R. GREENSTEIN

District 14 (Mercer and Middlesex)

Senator� RAJ MUKHERJI

District 32 (Hudson)

SYNOPSIS

���� Allows gross income tax deduction for union dues paid
to labor organizations.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
allowing a gross income tax deduction for union dues
paid to a labor organization during the taxable year, 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 shall be
allowed to deduct from gross income any union dues paid by the taxpayer to a
labor organization during the taxable year.

���� b.��� In order to claim the
deduction allowed pursuant to this section, a taxpayer shall provide, in a form
and manner prescribed by the director, verification of the union dues paid by
the taxpayer during the taxable year for which the deduction is claimed.

���� c.���� As used in this
section:

���� �Director� means the Director
of the Division of Taxation in the Department of the Treasury.

���� �Labor organization� means any
organization of any kind, or any agency or employee representation committee or
plan, in which employees participate and that exists for the purpose, in whole
or in part, of dealing with employers concerning grievances, labor disputes,
wages, rates of pay, hours of employment, or conditions of work.

���� �Union dues� means the total
amount of dues, fees, assessments, or other charges or expenses required of
members of or public employees represented by a labor organization.

���� 2.��� This act shall take
effect immediately and apply to taxable years beginning on or after the January
1 following enactment.

STATEMENT

���� This bill allows a New Jersey
gross income tax deduction for union dues paid to labor organizations.� The
bill defines �union dues� as the total amount of dues, fees, assessments, or
other charges or expenses required of members of or public employees
represented by a labor organization. �The bill also defines �labor
organization� as any organization of any kind, or any agency or employee
representation committee or plan, in which employees participate and that
exists for the purpose, in whole or in part, of dealing with employers
concerning grievances, labor disputes, wages, rates of pay, hours of
employment, or conditions of work.

���� To claim the deduction allowed
under the bill, a taxpayer would be required to provide, in a form and manner
prescribed by the Director of the Division of Taxation, verification of the
union dues paid by the taxpayer during the taxable year.