Requires public employers that offer deferred compensation retirement plans to also offer Roth contribution option.

This bill requires all New Jersey public employers - including state agencies, counties, municipalities, and school boards - that offer deferred compensation retirement plans to also provide a Roth contribution option. It mandates that employees can make after-tax contributions to their retirement accounts through payroll deductions, with earnings and withdrawals being tax-free in retirement. The bill does not create new retirement plans but adds Roth options to existing deferred compensation programs, which currently may not offer this feature. It applies to all public employees participating in such plans across New Jersey.