LEGISLATIVE FISCAL ESTIMATE

SENATE COMMITTEE SUBSTITUTE FOR

SENATE, No. 900

STATE OF NEW JERSEY

221st LEGISLATURE

 

DATED: MARCH 3, 2025

 

 

SUMMARY

 

Synopsis:

Exempts poll worker wages from affecting unemployment compensation.

Types 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.

Agency Affected:

Department of Labor and Workforce Development.

 

 

Office of Legislative Services Estimate

Fiscal Impact

Annual

 

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 a temporary poll worker who processes 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 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 any wages paid to a temporary poll worker who processes mail-in ballots from unemployment, disability, and family leave insurance coverage.  The exempted poll worker would not be subject to payroll taxes and would not be eligible for benefits under these programs.  Current law already exempts wages earned by poll workers who work on the day of an election or during the period of early voting from unemployment insurance, temporary disability, and family leave insurance taxes and exempts these poll workers from receiving the associated benefits.

 

 

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 who processes mail-in ballots from unemployment, disability, and family leave insurance payroll taxes.  The bill could result in an annual indeterminate expenditure reduction to the these funds by exempting these temporary poll workers from receiving unemployment insurance benefits, temporary disability benefits, and family leave insurance benefits for which they might otherwise qualify.

 

 

Section:

Commerce, Labor and Industry

Analyst:

John Gaudioso

Assistant 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.).