New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A973

Introduced
1/11/22  

Caption

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

Impact

If passed, A973 would significantly alter the manner in which retirement income is treated under New Jersey tax law. The changes will enable older taxpayers to earn higher amounts from various sources while still enjoying tax relief on their retirement income. This shift not only aims to provide financial relief to seniors but also aligns with efforts to enhance their economic conditions, allowing them to retain more of their earnings.

Summary

Assembly Bill A973 proposes amendments to the eligibility requirements for claiming the retirement income exclusion in New Jersey. The bill seeks to modify the existing limit on certain sources of income, increasing the threshold where income over $3,000 from specific sources disqualifies taxpayers from taking advantage of the retirement income exclusion. Under the proposed bill, this limit would be raised to $25,000 for senior citizens aged 62 and older, providing a broader allowance for income while claiming this exclusion.

Contention

However, the legislation may not be without controversy. Critics might argue that while the bill appears beneficial for seniors, it could inadvertently lead to complexities in tax calculations or propositions for further changes to broader income tax structures in the future. Moreover, there might be concerns regarding fiscal implications and whether the state can afford these changes amid ongoing budget considerations. As discussions progress, further legislative scrutiny will likely address these aspects.

Companion Bills

NJ S1828

Same As Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

Previously Filed As

NJ A1109

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

NJ S1828

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

NJ S3293

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

NJ A295

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

NJ A702

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

NJ S4100

Expands eligibility for pension and retirement income tax exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ A3925

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S2568

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S394

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A677

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

Similar Bills

CA AB397

Unemployment insurance: benefits: disqualification: notice.

NJ A5078

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S394

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A677

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S991

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A295

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

NJ A702

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

NJ S1828

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.