Exempts election worker compensation from taxation.

This bill (S 958) proposes to exempt compensation paid to election workers from state income tax. It directly affects individuals employed as election workers in New Jersey, such as poll workers and election officials. The bill would amend existing tax statutes (R.S.43:21-19) to remove election worker pay from taxable income. However, the provided text only includes definitions related to unemployment benefits (not the tax exemption itself), so specific mechanisms or implementation details cannot be confirmed from this context. The bill was introduced in January 2024 and referred to a Senate committee.