The resolution urges Congress to exempt unemployment insurance and certain leave benefits, specifically family temporary disability leave and temporary disability leave benefits, from federal taxation. While New Jersey does not impose state taxes on these benefits, the federal government does, which places an additional financial burden on individuals who are already facing economic hardships due to unemployment, illness, or caregiving responsibilities. The resolution highlights that these benefits are designed to support individuals during vulnerable times and that taxing them exacerbates their financial struggles.

The Senate of New Jersey emphasizes the importance of providing relief to residents who rely on these benefits for their livelihood. By calling for a federal tax exemption, the resolution aims to alleviate the financial strain on those who are temporarily out of work or unable to earn income due to personal or family health issues. The resolution will be communicated to various federal officials, including the President, members of Congress, and state leaders, to advocate for this change in tax policy.