New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A981

Introduced
1/11/22  

Caption

Increases benefit amounts under New Jersey earned income tax credit program from 40 percent to 50 percent.

Impact

The implementation of A981 is set to impact state laws concerning tax relief for residents. By increasing the EITC, the bill aims to provide greater financial assistance to individuals and families who qualify, which could lead to higher disposable income and increased spending within local economies. Additionally, this improvement may help reduce poverty levels and give lower-income residents more opportunity to invest in their well-being. The state fiscal implications include potential reductions in tax revenue, balanced against the social benefits of supporting low-income constituents.

Summary

Assembly Bill A981 proposes a significant enhancement to the New Jersey earned income tax credit (EITC) program by increasing the benefit amounts from 40% to 50% of the federal EITC. This change aims to improve financial support for low-income individuals and families across the state, ensuring they receive a larger credit on their state taxes. The amendment is structured to take effect immediately, with the increase phased in from 40% to 45% starting January 1, 2021, and then further to 50% on January 1, 2022. The intent of the bill is to alleviate the financial burden on low-income residents and promote economic stability within vulnerable populations.

Contention

While the bill aims to provide crucial support to low-income families, discussions around A981 may highlight points of contention regarding the financial sustainability of increasing tax credits. Lawmakers and stakeholders may debate the potential economic impact on state revenue and the appropriateness of the funding mechanisms required to support this enhancement. Concerns could arise over ensuring that state budgets remain balanced while meeting the needs of low-income constituents who rely heavily on such tax relief measures.

Companion Bills

NJ S740

Same As Increases benefit amounts under New Jersey earned income tax credit program from 40 percent to 50 percent.

Previously Filed As

NJ S740

Increases benefit amounts under New Jersey earned income tax credit program from 40 percent to 50 percent.

NJ A4150

Increases benefit amount under New Jersey Earned Income Tax Credit program from 40 percent to 60 percent of federal benefit amount.

NJ A3425

Increases benefit amount under New Jersey Earned Income Tax Credit program from 40 percent to 60 percent of federal benefit amount.

NJ S2618

Increases benefit amount under New Jersey Earned Income Tax Credit program from 40 percent to 60 percent of federal benefit amount.

NJ S1557

Increases benefit amount under New Jersey Earned Income Tax Credit program from 40 percent to 60 percent of federal benefit amount.

NJ A979

Increases benefit amounts incrementally under New Jersey earned income tax credit program from 40 percent to 100 percent for resident individuals who cannot claim qualifying child.

NJ A4082

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ A3857

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ S2229

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ S2458

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

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