New Jersey A 1516: Increases annual income limitation for senior and disabled citizens' eligibility for $250 property tax deduction and bases future annual income limitations on annual CPI changes.

Bill Text

P.L. 2026, c.047 (A1516 1R) 

P.L. 
2026, CHAPTER 47, approved July 22, 2026

Assembly, No. 1516 (First 
Reprint)

An Act concerning 
unemployment benefits and amending R.S.43:21-19.

���� Be It Enacted by the Senate and General 
Assembly of the State of New Jersey:

���� 1.��� R.S.43:21-19 is amended to read as follows:

���� 43:21-19.� Definitions.� As used in this chapter 
(R.S.43:21-1 et seq.), unless the context clearly requires otherwise:

���� (a) (1) "Annual payroll" means the total 
amount of wages paid during a calendar year (regardless of when earned) by an 
employer for employment.

���� (2) "Average annual payroll" means the 
average of the annual payrolls of any employer for the last three or five 
preceding calendar years, whichever average is higher, except that any year or 
years throughout which an employer has had no "annual payroll" 
because of military service shall be deleted from the reckoning; the 
"average annual payroll" in such case is to be determined on the 
basis of the prior three or five calendar years in each of which the employer 
had an "annual payroll" in the operation of his business, if the 
employer resumes his business within 12 months after separation, discharge or 
release from such service, under conditions other than dishonorable, and makes 
application to have his "average annual payroll" determined on the basis 
of such deletion within 12 months after he resumes his business; provided, 
however, that "average annual payroll" solely for the purposes of 
paragraph (3) of subsection (e) of R.S.43:21-7 means the average of the annual 
payrolls of any employer on which he paid contributions to the State disability 
benefits fund for the last three or five preceding calendar years, whichever 
average is higher; provided further that only those wages be included on which 
employer contributions have been paid on or before January 31 (or the next 
succeeding day if such January 31 is a Saturday or Sunday) immediately 
preceding the beginning of the 12-month period for which the employer's 
contribution rate is computed.

���� (b) "Benefits" means the money payments 
payable to an individual, as provided in this chapter (R.S.43:21-1 et seq.), 
with respect to his unemployment.

���� (c) (1) "Base year" with respect to benefit 
years commencing on or after July 1, 1986, shall mean the first four of the 
last five completed calendar quarters immediately preceding an individual's 
benefit year.

���� With respect to a benefit year commencing on or after 
July 1, 1995, if an individual does not have sufficient qualifying weeks or 
wages in his base year to qualify for benefits, the individual shall have the 
option of designating that his base year shall be the "alternative base 
year," which means the last four completed calendar quarters immediately 
preceding the individual's benefit year; except that, with respect to a benefit 
year commencing on or after October 1, 1995, if the individual also does not have 
sufficient qualifying weeks or wages in the last four completed calendar 
quarters immediately preceding his benefit year to qualify for benefits, 
"alternative base year" means the last three completed calendar 
quarters immediately preceding his benefit year and, of the calendar quarter in 
which the benefit year commences, the portion of the quarter which occurs 
before the commencing of the benefit year.

���� The division shall inform the individual of his options 
under this section as amended by P.L.1995, c.234.� If information regarding 
weeks and wages for the calendar quarter or quarters immediately preceding the 
benefit year is not available to the division from the regular quarterly 
reports of wage information and the division is not able to obtain the 
information using other means pursuant to State or federal law, the division 
may base the determination of eligibility for benefits on the affidavit of an 
individual with respect to weeks and wages for that calendar quarter.� The 
individual shall furnish payroll documentation, if available, in support of the 
affidavit.� A determination of benefits based on an alternative base year shall 
be adjusted when the quarterly report of wage information from the employer is 
received if that information causes a change in the determination.

���� (2) With respect to a benefit year commencing on or 
after June 1, 1990 for an individual who immediately preceding the benefit year 
was subject to a disability compensable under the provisions of the 
"Temporary Disability Benefits Law," P.L.1948, c.110 (C.43:21-25 et 
seq.), "base year" shall mean the first four of the last five 
completed calendar quarters immediately preceding the individual's period of 
disability, if the employment held by the individual immediately preceding the 
period of disability is no longer available at the conclusion of that period 
and the individual files a valid claim for unemployment benefits after the 
conclusion of that period.�