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NJ S2026
Bill
Status
1/13/2026
Primary Sponsor
Vincent Polistina
Click for details
AI Summary
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Creates a permanent sales tax exemption for school supplies, school art supplies, school instructional materials, computers under $3,000, and school computer supplies under $1,000 when purchased for non-business use
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Eliminates the current "back-to-school" sales tax holiday (late August through Labor Day) by making the exemption year-round rather than limited to that annual period
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Removes the sales tax exemption for sport and recreational equipment that currently applies during the back-to-school holiday period
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Allows public and nonpublic elementary and secondary school teachers to deduct up to $500 from gross income for unreimbursed classroom supply purchases including books, computers, lab equipment, and other instructional materials
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Sales tax exemption applies four months after enactment; income tax deduction applies to taxable years beginning January 1 following enactment
Legislative Description
Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use.
Education
Last Action
Introduced in the Senate, Referred to Senate Education Committee
1/13/2026