Provides gross income tax credit for qualified union dues paid to labor organizations.

This bill creates a refundable gross income tax credit for New Jersey taxpayers who pay union dues to qualifying labor organizations. It allows taxpayers to claim a credit equal to their total union dues, fees, or assessments paid during the tax year, directly benefiting union members and public employees represented by labor organizations. To claim the credit, taxpayers must verify their dues payments through forms provided by the state tax authority. The credit reduces tax liability and can result in a refund if it exceeds the tax owed, applying after other credits are calculated. The credit applies to taxable years beginning January 1, 2023, and is defined under New Jersey law.