New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A793

Introduced
1/9/24  

Caption

Provides gross income tax deduction for certain E-ZPass tolls paid.

Impact

The bill aims to assist commuting individuals by allowing them to offset their toll expenses, which have risen due to various factors, including taxation changes. This initiative represents an acknowledgment that tolls are a significant component of the transportation costs borne by residents. By enabling such a deduction, New Jersey would be facilitating economic relief for everyday commuters, thereby enhancing their financial situation while maintaining safe and adequate infrastructure through toll revenues.

Summary

Assembly Bill A793 is designed to provide a gross income tax deduction for individuals paying certain tolls using the E-ZPass system. Under the proposed legislation, a deduction of up to $1,000 will be permitted for those who have an E-ZPass account and have incurred tolls exceeding this amount on various toll roads, bridges, and tunnels within New Jersey during the taxable year. This measure is intended to alleviate some of the financial burdens faced by commuters, especially following recent increases in the state gasoline tax.

Contention

Despite its potential benefits, the bill could face scrutiny regarding its impact on state revenue. Critics may argue that such deductions could reduce the funds available for road maintenance and infrastructure projects, leading to concerns over the sustainability of road funding. Furthermore, the bill does not include all toll-related costs, leading to potential debates about who truly benefits from this financial relief and whether it sufficiently addresses the wider issues of transportation costs in the state.

Companion Bills

NJ S111

Carry Over Provides gross income tax deduction for certain E-ZPass tolls paid.

NJ A2459

Carry Over Provides gross income tax deduction for certain E-ZPass tolls paid.

Previously Filed As

NJ A2459

Provides gross income tax deduction for certain E-ZPass tolls paid.

NJ S111

Provides gross income tax deduction for certain E-ZPass tolls paid.

NJ S520

Provides gross income tax deduction for E-ZPass tolls paid.

NJ A764

Provides gross income tax credit for certain tolls paid via E-ZPass.

NJ S1453

Provides gross income tax credit for certain tolls paid via E-ZPass.

NJ A1619

Provides gross income tax credit for certain tolls paid via E-ZPass.

NJ A2600

Allows resident taxpayers to deduct from gross income fifty percent of amount paid through E-ZPass for NJTA tolls.

NJ A1480

Allows resident taxpayers to deduct from gross income fifty percent of amount paid through E-ZPass for NJTA tolls.

NJ A5476

Provides $5,000 gross income tax deduction for taxpayers who incur certain commuter expenses.

NJ A3009

Provides gross income tax deduction for State fuel taxes paid on certain purchases of motor fuel.

Similar Bills

CA AB397

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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.