# New Jersey S2026: Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use.

New Jersey S2026, Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use., is a 221st Legislature (2026-2027) Senate bill sponsored by Vincent J. Polistina (Republican), M. Teresa Ruiz (Democratic); status in committee, last action 2026-01-13 (Introduced, 1st Reading in Senate, Referred to Senate Education Committee) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/NJ-S2026-2026-2027
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New Jersey S2026
- State: New Jersey
- Session: 221st Legislature (2026-2027)
- Title: Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-13
- Last action: 2026-01-13, Introduced, 1st Reading in Senate, Referred to Senate Education Committee
- Sponsors: Vincent J. Polistina (Republican), M. Teresa Ruiz (Democratic)
- Cosponsors: 0
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Vincent J. Polistina (Republican), Senate
- Sponsor: M. Teresa Ruiz (Democratic), Senate

## Actions (1)

- 2026-01-13: Introduced, 1st Reading in Senate, Referred to Senate Education Committee (Senate)

## Bill text

- As Introduced, 2026-01-05: [HTML](https://pub.njleg.state.nj.us/Bills/2026/S2500/2026_I1.HTM), [PDF](https://pub.njleg.state.nj.us/Bills/2026/S2500/2026_I1.PDF)

## Related bills

- S1395: Allows certain limited liability companies to terminate alternate names before end of five-year registration period. (signed)
- S4420: Authorizes regional rehabilitation and reentry center authority to determine county proportional share assessment for budget purposes. (signed)
- S4515: Authorizes dual employment by certain employees of Rutgers University and affiliated contracting entities.* (signed)
- S4413: Establishes School-based Partnerships for Access and Resilience for Kids program in DCF; requires school districts to develop mental health support and partner… (signed)
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## Sources
- [As Introduced (HTML)](https://pub.njleg.state.nj.us/Bills/2026/S2500/2026_I1.HTM)
- [As Introduced (PDF)](https://pub.njleg.state.nj.us/Bills/2026/S2500/2026_I1.PDF)

## Related
- [S1395: Allows certain limited liability companies to terminate alternate names before…](https://policyrisk.com/state-bill/NJ-S1395-2026-2027)
- [S4420: Authorizes regional rehabilitation and reentry center authority to determine co…](https://policyrisk.com/state-bill/NJ-S4420-2026-2027)
- [S4515: Authorizes dual employment by certain employees of Rutgers University and affil…](https://policyrisk.com/state-bill/NJ-S4515-2026-2027)
- [S4413: Establishes School-based Partnerships for Access and Resilience for Kids progra…](https://policyrisk.com/state-bill/NJ-S4413-2026-2027)
- [S2962: Provides seniority service credit to educational support professionals for mili…](https://policyrisk.com/state-bill/NJ-S2962-2026-2027)
- [A4072: Establishes minimum qualifications for persons employed on public works contrac…](https://policyrisk.com/state-bill/NJ-A4072-2026-2027)
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Source: PRIA, https://policyrisk.com/state-bill/NJ-S2026-2026-2027 (as of 2026-10-12).