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 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.