New Jersey legislation · 2026-2027 Regular Session
New Jersey S4642: Attorney fees & costs, certain-provide gross income tax exclusion
Status: In committee, October 1, 2026
Provides gross income tax exclusion for attorney's fees and costs received in connection with certain unlawful discrimination, unlawful retaliation, and qui tam claims or actions.
What the bill says
An Act providing a gross income tax exclusion for attorneys fees and costs received in connection with certain unlawful discrimination, unlawful retaliation, and qui tam claims or actions, supplementing Title 54A of the New Jersey Statutes.
From the introduced text, October 1, 2026:
An Act providing a gross income tax exclusion for attorneys fees and costs received in connection with certain unlawful discrimination, unlawful retaliation, and qui tam claims or actions, supplementing Title 54A of the New Jersey Statutes. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. a. Gross income shall not include any amount received by the taxpayer for attorneys fees and costs or any amount paid by, or on behalf of the taxpayer, for attorneys fees and costs in connection with an informal claim or legal action, whether by suit or agreement, and whether as a lump sum or periodic payment, for unlawful discrimination or unlawful retaliation. The amount of the exclusion shall be limited to the award or payment of attorneys fees and costs to the taxpayer, without regard to any other amount of judgment or settlement. b. Gross income shall not include any amount incurred by the taxpayer for attorneys fees and costs or amounts paid by, or on behalf of the taxpayer, for attorneys fees and costs, and payments to other relators pursuant to a sharing agreement, in connection with the amount of awards recovered by the taxpayer pursuant to the federal False Claims Act, 31 U.S.C. s.3730(b), the New Jersey False Claims Act, P.L.2007, c.265 (C.2A:32C-1 et seq.), or …
Sponsors
- John J. Burzichelli (D, 3) · primary sponsor
Latest actions
- : INT 1RS REF SJU
Subjects: TAXATION - PERSONAL INCOME TAX
Common questions
- What is S4642?
- S4642 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Attorney fees & costs, certain-provide gross income tax exclusion.
- What does S4642 do?
- In its own words: An Act providing a gross income tax exclusion for attorneys fees and costs received in connection with certain unlawful discrimination, unlawful retaliation, and qui tam claims or actions, supplementing Title 54A of the New Jersey Statutes.
- What is the status of S4642?
- In committee as of October 1, 2026. Latest action: INT 1RS REF SJU (October 1, 2026).
- Who sponsored S4642?
- John J. Burzichelli (D, 3).
- Where is the official record for S4642?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/S4642
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.