Allows gross income tax deduction for union dues paid to labor organizations.

This bill would allow New Jersey taxpayers to deduct union dues paid to labor organizations from their state gross income tax. It directly affects workers who pay dues to labor organizations (defined as groups addressing workplace issues like wages or conditions). To claim the deduction, taxpayers must provide verification of dues paid to the state tax division. The bill is currently pending in the Assembly Labor Committee and would apply to tax years starting after its enactment.