New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5774

Introduced
11/30/23  

Caption

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

Impact

The bill targets resident taxpayers with a taxable income of $80,000 or less. For eligible individuals, the amount of the credit would vary based on the taxpayer's income levels, providing up to $1,000 for households earning $30,000 or less. This incremental sliding scale ensures that families with low incomes receive significant tax relief while still providing some support to those earning up to $80,000. The bill also stipulates that any excess credit exceeding the tax due shall be considered a refundable overpayment, enhancing the benefit for eligible families. By extending the credit to children aged six to eleven, the proposed legislation could improve the financial stability of families across the state.

Summary

Assembly Bill A5774, introduced in New Jersey, proposes to expand the eligibility for the child tax credit to resident taxpayers with children aged between six to eleven years. Under the current law, only resident taxpayers with children under the age of six can benefit from the credit. This change aims to extend financial assistance to families with slightly older children, thereby providing further support to low- and middle-income households. The proposed bill seeks to address the economic challenges faced by families in New Jersey by increasing the number of children that qualify for tax relief under this program. With the increases in living costs, this extension is seen as a necessary move to support family welfare in the state.

Contention

While many proponents argue that this bill is a necessary reform to aid middle-class families, there may be concerns about the overall financial implications for the state's budget. Some critics might argue that expanding the eligibility window increases financial burdens on the state’s revenue systems, and discussions will likely focus on long-term sustainability. Additionally, potential opponents may contend that the eligibility thresholds should be adjusted to provide greater support across varying income levels. Overall, the debate surrounding A5774 will likely encompass issues of fiscal responsibility balanced against the need for economic support for families in New Jersey.

Companion Bills

NJ S4277

Same As Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

Previously Filed As

NJ A927

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

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 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 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 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 A5815

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

NJ A3249

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

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.

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