The bill amends R.S.43:21-19 to exempt compensation received by election workers from various state taxes, including gross income tax, unemployment insurance (UI), temporary disability insurance (TDI), and family leave insurance (FLI) taxes. The new legal language specifies that "gross income shall not include any compensation received by a member of a district board of elections for services performed pursuant to R.S.19:45-6." This change is designed to provide financial relief to individuals serving as election workers, thereby encouraging greater participation in these essential roles within the electoral process.

In addition to the insertion regarding the tax exemption for election worker compensation, the bill also includes deletions of outdated provisions related to the definitions of "employer" and "employment." These deletions aim to streamline the language and clarify the current understanding of employment in the context of unemployment compensation law. Overall, the bill seeks to enhance support for election workers while modernizing the legal framework governing unemployment benefits, ensuring that definitions of employment align with federal guidelines and providing clarity on employer responsibilities and employee rights.