LEGISLATIVE FISCAL ESTIMATE
[Second Reprint]
ASSEMBLY, No. 3823
STATE OF NEW JERSEY
220th LEGISLATURE
DATED: JUNE 21, 2022
SUMMARY
Synopsis: Requires enhanced review of death records two months prior to
election; permits remote training for certain election workers; exempts
election worker compensation from taxation and remuneration.
Type of Impact: Annual State revenue decrease; annual local expenditure increases.
Agencies Affected: Department of State, local governments.
Office of Legislative Services Estimate
Fiscal Impact Year 1 Year 2 Year 3
State Revenue Decrease Indeterminate
Local Cost Increase Indeterminate
 The Office of Legislative Services (OLS) estimates that the bill will result in indeterminate
annual State revenue losses from the exemption of poll worker compensation from the State’s
gross income tax. The revenue loss is estimated to be less than $1 million per election and will
vary annually depending on the number of hours poll workers actually work on election days,
and the number and type of elections in a given year (i.e. primary, general, or special election).
 Local governments will have their administrative workloads increased due to the bill’s
requirements that death records and voter rolls be updated more frequently in the two months
prior to a general or primary election.
BILL DESCRIPTION
This bill revises voter roll and election worker training processes and exempts election worker
compensation from State gross income taxation and remuneration, for workers’ compensation
purposes.
Office of Legislative Services Legislative Budget and Finance Office
State House Annex Phone (609) 847-3105
P.O. Box 068 Fax (609) 777-2442
Trenton, New Jersey 08625 www.njleg.state.nj.us
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The bill requires that for the two months immediately preceding a primary or general election,
the officer in charge of records of death would file bi-weekly reports to the commissioner of
registration. The commissioner of registration would then have 10 days to investigate the list and
remove any deceased voter from the voter rolls.
This bill also clarifies that instructional sessions for election workers are to be conducted in
person. A county board of elections may also conduct instructional sessions remotely, by
electronic means, to any district board member who has completed the instructional session in
person within the last four years. The county boards of elections would implement the procedures
for conducting a remote session, which would need to be approved by the Secretary of State. The
procedures would need to be reviewed and approved once every two years.
This bill also exempts election worker compensation, earned either during the early voting
period or on election day, from gross income taxation and remuneration, for workers’
compensation purposes.
FISCAL ANALYSIS
EXECUTIVE BRANCH
None received.
OFFICE OF LEGISLATIVE SERVICES
The OLS estimates that the bill will result in indeterminate annual State revenue losses from
the exemption of poll worker compensation from the State’s gross income tax.
The State revenue loss resulting from the bill is estimated to be less than $1 million per election
and will vary annually depending on the number of hours poll workers actually work on election
days, and the number and type of elections in a given year (i.e. primary, general, or special
election). P.L.2022, c.5 increases the compensation of election workers from $200 per day to $300
per day, and the OLS estimates that the costs for early voting and election day poll workers per
election is $25 million when taking this increase into account. Assuming marginal State income
tax rates of 1.4 percent to 3.5 percent yields a revenue loss between $350,000 and $875,000 per
election.
Local governments will have their administrative workloads increased due to the bill’s
requirements that death records and voter rolls be updated more frequently in the two months prior
to a general or primary election. Moreover, the OLS notes that if county boards of elections choose
to offer instructional sessions to certain election workers remotely, the counties will be required to
pay the cost of conducting the remote meetings. There is no information available to indicate if
county boards of elections will choose to conduct instructional sessions remotely to arrive at a cost
estimate.
Section: State Government
Analyst: Nicolas Soto
Associate Research Analyst
Approved: Thomas Koenig
Legislative Budget and Finance Officer
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This legislative fiscal estimate has been produced by the Office of Legislative Services due to the
failure of the Executive Branch to respond to our request for a fiscal note.
This fiscal estimate has been prepared pursuant to P.L.1980, c.67 (C.52:13B-6 et seq.).


Statutes affected:
Introduced: 19:31-32, 40A:4-45.45
Advance Law: 19:31-32