New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S2058

Introduced
3/3/22  

Caption

Revises gross income tax credit for child and dependent care expenses by expanding income eligibility and increasing credit.

Impact

If passed, this bill will significantly alter the landscape of childcare tax credits in New Jersey. The changes will enhance the financial support for working families, particularly those who may have been excluded from previous eligibility due to stringent income caps. By increasing the maximum credit amounts—from $500 to $1,000 for one child, and from $1,000 to $2,000 for two or more—this legislation directly impacts the financial responsibilities of families utilizing these services, potentially improving their overall economic standing.

Summary

Senate Bill 2058 seeks to amend the existing New Jersey Gross Income Tax Act by revising the gross income tax credit specifically aimed at child and dependent care expenses. The bill increases the income eligibility from $60,000 to $150,000, allowing a greater number of residents to benefit from this tax credit. By expanding the thresholds and increasing the amounts of the credits available, the bill aims to alleviate some of the financial burdens faced by families caring for children or dependents.

Contention

Despite its aims to support families, the bill has faced some contention regarding its fiscal implications and the potential strain on state revenue. Critics may question whether the increased availability of credits will lead to unsustainable expenditures for the state, particularly if the adoption of the bill leads to significantly higher claims than anticipated. However, supporters argue that investing in child and dependent care not only eases immediate financial pressures on families but could also facilitate greater workforce participation, which in the long run fosters economic growth.

Companion Bills

NJ A3858

Same As Revises gross income tax credit for child and dependent care expenses.

Previously Filed As

NJ S1544

Revises gross income tax credit for child and dependent care expenses by expanding income eligibility and increasing credit.

NJ A3858

Revises gross income tax credit for child and dependent care expenses.

NJ S1482

Expands eligibility for State gross income tax credit for child and dependent care expenses and increases amount of credit.

NJ S4028

Expands eligibility for State gross income tax credit for child and dependent care expenses and increases amount of credit.

NJ A5738

Doubles amount of State child tax credit; raises age and income eligibility criteria needed to receive credit.

NJ A1216

Doubles amount of State child tax credit; raises age and income eligibility criteria needed to receive credit.

NJ A3249

Increases amount of State child tax credit and revises income and age eligibility criteria.

NJ A5815

Increases amount of State child tax credit and revises income and age eligibility criteria.

NJ S742

Allows gross income tax credit for portion of certain child care expenses.

NJ A1823

Allows gross income tax credit for portion of certain child care expenses.

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