New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2441

Introduced
1/9/24  

Caption

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

Impact

The implementation of A2441 is expected to significantly bolster financial assistance for low-income families who have previously been excluded from receiving tax credits due to their lack of Social Security numbers. This move aligns with efforts to provide equitable tax benefits and could contribute to the financial stability of communities by increasing disposable income for eligible households. It reflects a progressive shift in taxation policy aimed at inclusivity, allowing individuals who contribute economically, despite their immigration status, to receive tax relief.

Summary

Assembly Bill A2441 aims to expand the eligibility criteria for the New Jersey Earned Income Tax Credit (NJEITC) program. The bill proposes to amend existing state law to allow taxpayers who use Individual Taxpayer Identification Numbers (ITINs) to qualify for the NJEITC. Historically, eligibility for this state credit has been tied to the federal earned income tax credit, which requires taxpayers to possess a valid Social Security number. By modifying these criteria, the bill seeks to ensure that a broader swath of the community, particularly non-resident aliens and undocumented workers, can benefit from the NJEITC program.

Contention

Debates surrounding A2441 are likely to focus on concerns from both proponents and opponents regarding the implications of allowing ITIN holders to access tax credits. Proponents argue that it supports low-income families and fosters a sense of community inclusion, enhancing the economic rights and responsibilities of all residents, regardless of their immigration status. Conversely, opponents may view this as an overextension of taxpayer resources and express concerns about potential misuse of taxpayer funds. They may also argue that it could set a precedent that encourages undocumented individuals to seek benefits, which could strain public resources.

Notable_points

There is a strong emphasis on maintaining confidentiality for all records related to the NJEITC applications as outlined by the bill. This is particularly important to ensure that vulnerable populations feel secure in accessing their rightful credits without fear of repercussions regarding their immigration status. A2441 thus embodies a commitment to protecting personal privacy while expanding access to essential tax credits.

Companion Bills

NJ S2173

Same As Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ A1689

Carry Over Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ S1946

Carry Over Increases annual income limitation for senior and disabled citizens' eligibility for $250 property tax deduction and bases future annual income limitations on annual CPI changes.

Previously Filed As

NJ S2173

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ S537

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ A1689

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ S2003

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

NJ S1790

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

NJ S2229

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ A4082

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ A3857

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ S2458

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

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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