N.J. Stat. § 54A:6-33: Gross income, not including compensation for services performed, district board of elections.

3. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include any compensation received pursuant to R.S.19:6-9.1 and R.S.19:45-6 for the services performed by a member of a district board of elections or for such services performed pursuant to subsection d. of section 1 of P.L.2021, c.40 (C.19:15A-1).

L.2022, c.71, s.3.