3. Gross income, for the purposes of the “New Jersey Gross Income Tax Act,” N.J.S. 54A:1-1 et seq., shall not include any compensation received pursuant to R.S.19:6-9.1 and R.S.19:45-6 for the services performed by a member of a district board of elections or for such services performed pursuant to subsection d. of section 1 of P.L.2021, c.40 (C. 19:15A-1).

L.2022, c.71, s.3.