NJ S3534

Creates a New Jersey gross income tax deduction for union dues paid to labor organizations during the taxable year

Defines "union dues" to include all dues, fees, assessments, or other charges required of union members or public employees represented by a labor organization

Defines "labor organization" broadly as any organization where employees participate for purposes of dealing with employers on grievances, wages, hours, or working conditions

Requires taxpayers to provide verification of union dues paid in a form prescribed by the Director of the Division of Taxation to claim the deduction

Takes effect immediately and applies to taxable years beginning on or after January 1 following enactment