Are Your SLI Payments Being Taxed--Whether They Are or Not--YOU NEED TO READ THIS POST!!

Posted on February 8, 2009 by Frank Crivelli

Most recently, I was contacted by Jim Messier, President of the New Jersey Law Enforcement Association, and informed that he received notification from the Association's accountants, McEnerney, Brady & Company, L.L.C., that Sick Leave Injury payments are not subject to state and federal income tax in accordance with Internal Revenue Code 104(A)(1) and Dyer v. Commissioner 71 TC 560 (1979).  The accounting firm opined that when a law enforcement officer is injured in the line of duty and the officer will continue to receive full wages (such as SLI payments), said payments are considered workers compensation benefits and thus not subject to taxation.

Continuing with this notion, the following benefits must be recognized during a period of injury or infirmity that was caused during a line of duty mishap:

  • Federal income tax is not charged on wages received during the time that the Law Enforcement Officer is injured and out of work.
  • Wages received during the time that the Law Enforcement Officer is out of work due to a line of duty injury is also not subject to New Jersey state income tax.
  • Social Security and Medicare with holdings also cease during the time the officer is injured and out of work. 

If the employer continues to withhold taxes during a period of injury or infirmity, a formula must be utilized to compute the amount of wages that are not subject to taxation, and federal and state forms must be completed and attached when filing one's taxes.  Furthermore, if taxes were withheld unjustifiably and the injury occurred within the last three years, the injured Public Safety Officer may file an amendment to his or her taxes using federal tax form 1040x.

I am posting this information for two very important reasons.  First, I want to make all Public Safety Officers aware of this very important exception to the tax code that has the potential to keep more money in an officer's pocket during the time he or she is out of work with a line of duty injury. 

Second, I am reminding all readers of our blog that this web site needs to be used as a forum to exchange information and ideas that are vitally important to the lives and careers of all New Jersey Public Safety Officers.  There are very few forums that allow Public Safety Officers to openly share information that has an impact on one anothers lives and careers.  Therefore, lets use this website as a forums to make all Public Safety Officers aware of issues that are occurring through out the entire state of New Jersey and the Country as a whole.

If you or your department has encountered an issue or problem that you feel is note worthy or important, let me know about it.  I will write about your issue and make all of our readers (which is growing by the day) aware of it so that a discussion can take place and information exchanged that can solve the problem.  I am sure one department's novel issue has already been experienced by another.  The Internet is a great communication tool to exchange important information.  Lets use this forum to our advantage.  Tell me your issues so we can discuss them and solve them together.  Comments to the blog posts are always welcomed and encouraged.

Best--Frank

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Constitutionality of Paid Convention Leave Statutes Challenged

Posted on September 15, 2008 by Frank Crivelli

On September 11, 2008, the New Jersey Law Enforcement Supervisors Association (“NJLESA”) and New Jersey Law Enforcement Commanding Officers Association (“NJLECOA”), jointly filed a lawsuit in the Superior Court of New Jersey, Law Division, Mercer County against the State of New Jersey challenging the viability of N.J.S.A. 11A:6-10 and N.J.A.C. 4A:6-1.13, the provisions of New Jersey law providing convention leave for State employees.

It is alleged that on or around July 15, 2008, NJLESA, the exclusive representative of those employees in the primary level supervisory law enforcement unit, and NJLECOA, the exclusive representative of superior officers and other command law enforcement personnel holding the rank of Captain or its equivalency in classified career service, requested a leave of absence with pay for certain union officials and duly authorized delegates within their organizations to attend a state convention jointly hosted by NJLESA and NJLECOA. In response, the New Jersey State Office of Employee Relations denied the request and took the position that it was not permitted to grant plaintiffs’ request because neither NJLESA nor NJLECOA were affiliated with any of the organizations delineated in N.J.S.A. 11A:6-10 and N.J.A.C. 4A:6-1.13 which are entitled to convention leave.

The complaint asserts N.J.S.A. 11A:6-10 and N.J.A.C. 4A:6-1.13 are arbitrarily exclusive in conferring the benefit of convention leave on certain fraternal organizations while excluding others, thereby violating certain provisions of the United States and New Jersey Constitutions. Consequently, NJLESA and NJLECOA seek a declaration that N.J.S.A. 11A:6-10 and N.J.A.C. 4A:6-1.13 are unconstitutional or, alternatively, for an order directing the State of New Jersey to award convention leave to members of their organization. It will be interesting to see how this suit develops and how the state of New Jersey reacts to preserving this piece of legislation.

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Federal Corrections Officer Murdered at Atwater US Penitentiary

Posted on June 21, 2008 by Frank Crivelli

I was driving home from a legal seminar in Northern Virginia today when I received and E-Mail message from Sergeant Steve Brzdek, President of The New Jersey Law Enforcement Supervisors Association, the collective bargaining unit that represents all New Jersey State Supervisory Law Enforcement Personnel. The E-mail informed me that a Federal Corrections Officer was brutally murdered by two inmates at the Atwater US Penitentiary located in Merced County, California. A statement from the prison said Corrections Officer Jose Rivera, 22, of Chowchilla, California was stabbed to death by two inmates with "homemade weapons" in a housing unit. The complete news article can be found in the Merced Sun Star. 

Undoubtedly speaking on behalf of all law enforcement personnel and public safety officers within the state of New Jersey, our thoughts and prayers go out to Jose Rivera and his family.

Anytime a member of the law enforcement community is taken from us during a tour of duty we must pause to reflect on this tragic loss of life, and ask ourselves, what can we do better within the law enforcement community to prevent this from happening in the future? Institutional security policies in penal institutions are always being reviewed, revamped, and retooled. This is especially true in light of inmates now obtaining illegal access to mobile telecommunication technology that turns an already dangerous prison into a workplace that can be booby trapped and filled with ambushes.

I have represented New Jersey Corrections Officers for many years in New Jersey Workers Compensation Court. Anyone familiar with the profession understands and is aware that these men and women are routinely injured during physical struggles and assaults perpetrated by inmates I have helped Corrections Officers suffering from  orthopedic injuries normally reserved for football players. I have also seen these brave men and women suffer from post traumatic stress syndrome similar to many of our soldiers and Marines coming home from the battles raging in Iraq and Afghanistan. Corrections Officers are also often inflicted with MRSA and Staff Infections, and exposed to blood with the HIV Virus and Hepatitis. In my opinion, there is no position of employment in America that is more dangerous than that of a Corrections Officer.

With that being said, I will devote my next several blog posts to explaining the New Jersey Workers Compensation System. The system within the state of New Jersey that has been established to assist and compensate the injured worker. The New Jersey Department of Labor and Workforce Development describes the Workers Compensation system as a “no fault” insurance program that provides the following benefits to employees who suffer job-related injuries or illnesses:

  • Medical Benefits
  • Temporary Total Benefits
  •  Permanent Partial Benefits
  •  Permanent Total Benefits; and
  • Death Benefits to dependants of workers who have died as a result of   their employment.

However explanation of these benefits is for another day and another time. Tonight, we should remember and pray for Corrections Officer Jose Rivera and his family. We should also humbly say thank you to all of the men and women who risk their lives every day to protect the public safety.



 

 

 
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