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S3566
SENATE, No. 3566
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED FEBRUARY 19, 2026
Sponsored by:
Senator� LINDA R. GREENSTEIN
District 14 (Mercer and Middlesex)
SYNOPSIS
���� Provides deduction from gross income of $500 for
full-time educators and paraprofessionals and $350 for part-time educators and
paraprofessionals.
CURRENT VERSION OF TEXT
���� As introduced.
��
An Act
providing deductions from gross income for eligible
educators and paraprofessionals, 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
employed as an eligible educator or a paraprofessional, and is a full-time
employee, shall be allowed a deduction of $500 from the taxpayer�s gross income
for the taxable year.�
���� b.� A taxpayer who is employed
as an eligible educator or a paraprofessional, but is not a full-time employee,
shall be allowed a deduction of $350 from the taxpayer�s gross income for the
taxable year.
���� c.� As used in this section:
���� �Eligible educator� means an
individual who is employed full-time as a teacher in a school district, charter
school, renaissance school project, approved private school for students with
disabilities, or nonpublic school in this State.
���� �Full-time employee� means an
employee who meets the minimum hours required for full time-status, as
determined by their employer, provided that the minimum number hours shall be
at least 25 hours per week, or more, if required by contract or resolution.�
Employment shall also be for 12 months per year except for employees whose
usual work schedule is 10 months per year, which is the standard school year.
���� �Paraprofessional� means an
individual who is employed in a school district, charter school, renaissance
school project, approved private school for students with disabilities, or
nonpublic school in this State as a school aide or classroom aide who assists a
teaching staff member with the supervision of pupil activities.
���� 2.� This act shall take effect
immediately and apply to taxable years beginning on or after the January 1 next
following enactment.
STATEMENT
���� This bill provides a gross
income tax deduction for eligible educators and paraprofessionals.� A deduction
in the amount of $500 is available to eligible educators and paraprofessionals
who are full-time employees. A deduction in the amount of $350 is available to
eligible educators and paraprofessionals who are not full-time employees.� The
bill requires a full-time employee to be employed for a minimum of 25 hours per
week.
���� The bill defines an �eligible
educator� as a teacher who is employed in a school district, charter school,
renaissance school project, approved private school for students with
disabilities, or nonpublic school in New Jersey.� The bill additionally defines
a �paraprofessional� as an individual who is employed as a school aide or
classroom aide who assists a teaching staff member with the supervision of
pupil activities.