A1809

New Jersey A1809 allows a gross income tax deduction for union dues paid to labor organizations.

New Jersey A1809 permits a deduction from gross income 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. To claim this deduction, taxpayers must provide verification of the union dues paid during the taxable year, in a form and manner prescribed by the Director of the Division of Taxation. The act applies to taxable years beginning on or after January 1 following its enactment.