New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5815

Introduced
12/4/23  

Caption

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

Impact

By implementing these adjustments, Bill A5815 is expected to provide middle-class families with significant tax relief, particularly in the wake of rising costs of living and inflationary pressures. Furthermore, the bill expands the income limit for eligibility from $80,000 to $100,000, enhancing access to the credit for a larger segment of the population. With the new income thresholds established, the bill dictates more favorable conditions for families to benefit from the child tax credit, contributing to improved economic stability for households that might be struggling financially. Additionally, the bill clarifies that the tax credit benefit will not affect an individual’s eligibility for other state assistance programs, fostering a more supportive environment for low- to middle-income families.

Summary

Assembly Bill A5815 proposes significant revisions to the State child tax credit program in New Jersey, aimed at providing increased financial relief to families with children. Specifically, the bill seeks to raise the amount of the tax credit for families with children under the age of 12, adjusting the existing income thresholds. Currently, residents with taxable incomes up to $80,000 can claim a credit for children under age six, but the new legislation will expand this eligibility to include children up to age 12, thus broadening the scope of assistance available to families. The proposed changes also increase the maximum credit amount from $1,000 to $2,600 for the youngest children and introduce a tiered credit structure for children aged six to 11, potentially ranging from $1,200 to $2,000, depending on income levels.

Contention

While the bill aims to ease the financial burden on families, it may face scrutiny regarding its fiscal implications on state revenues. Critics may argue that the increased credits could significantly affect the state budget, prompting debate over the sustainability of such tax relief measures. Additionally, questions might arise about the distribution of benefits across different income levels and whether the new structure adequately addresses the needs of families facing diverse financial challenges. Advocates for stricter fiscal policies might lobby against the bill, fearing it could lead to unintended economic consequences if not properly funded. As discussions continue, the balance between providing necessary tax relief and maintaining healthy state finances will likely be a focal point of legislative deliberation.

Companion Bills

No companion bills found.

Previously Filed As

NJ A3249

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

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 A5214

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ S3674

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A3428

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ S1568

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ S2058

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

NJ S1544

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

NJ S4028

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

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