New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A544

Introduced
1/11/22  

Caption

Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

Impact

If enacted, A544 will reduce the burden on qualifying taxpayers by streamlining the tax filing process, reducing reliance on private tax preparers or expensive tax software. The initiative is designed to enhance convenience and accuracy in tax filing, as taxpayers will be able to submit their forms via mail, telephone, or a secure website. This ease of filing is expected to facilitate timely submissions, potentially leading to improved state revenue forecasting and budgeting capabilities, as well as more efficient tax processing.

Summary

Assembly Bill A544 proposes the establishment of the NJ Gross Income Tax EasyFile Program, a pilot initiative aimed at simplifying the gross income tax filing process for certain taxpayers in New Jersey. The program will allow the state’s Division of Taxation to create simplified personal income tax return forms that are pre-filled with data sourced from employers. The bill targets 'wage only' earners, meaning it will benefit those whose income is derived solely from wages and who meet specific criteria, such as having no dependents and earning less than $75,000 per year.

Contention

Notably, the bill emphasizes that the pre-filled tax return service is completely voluntary, and taxpayers are not mandated to use this program. They retain the option to file traditional returns without penalty. However, there are concerns regarding the provision of accurate taxpayer information and accountability, as taxpayers will be responsible for verifying their pre-filled forms. This aspect raises questions about the potential for errors and the subsequent implications for taxpayers should inaccuracies occur on their final returns.

Companion Bills

No companion bills found.

Previously Filed As

NJ A1431

Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

NJ A2781

Provides for voluntary contributions by taxpayers on gross income tax returns to support public humanities programming in NJ.

NJ A2213

Provides for voluntary contributions by taxpayers on gross income tax returns to support public humanities programming in NJ.

NJ A1359

Provides for voluntary contributions by taxpayers on gross income tax returns to support NJ SHARES.

NJ A3262

Provides for voluntary contributions by taxpayers on gross income tax returns to support NJ SHARES.

NJ A2667

Allows residents of certain Highlands municipalities to designate on gross income tax returns that a portion of gross income tax paid be returned to municipality of residence.

NJ A3102

Allows taxpayers to deduct cost of certain depreciable assets under corporation business and gross income taxes.

NJ S829

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

NJ A2900

Allows residents of certain Highlands municipalities to designate on gross income tax returns that a portion of gross income tax paid be returned to municipality of residence.

NJ A4629

Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.

Similar Bills

NJ A1431

Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

NJ S4546

Provides CBT and GIT credits to certain food and drink establishments for purchase of certain local ingredients and products.

NJ A545

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ A1262

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ S2297

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ A1732

Requires Attorney General to establish Statewide gun buyback program.

NJ S1947

Provides tax credit under corporation business tax and gross income tax for certain costs incurred in purchase and installation of certain environmentally responsible business equipment.

NJ S2346

Requires Attorney General to establish Statewide gun buyback program.