New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2779

Introduced
1/9/24  

Caption

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

Impact

The implementation of A2779 could lead to significant changes in the landscape of educational benefits offered by employers in New Jersey. By making educational assistance tax-free, it could motivate more employers to establish or enhance programs that support their employees in pursuing higher education. Moreover, as it encourages employees to pursue educational goals while maintaining their jobs, this bill could also alleviate some financial burdens related to student loans, helping to address the ongoing issue of high student debt among college-educated workers.

Summary

Assembly Bill A2779 proposes a gross income tax deduction for employees for amounts paid by employers towards certain educational assistance programs and for employee student loans. Specifically, the bill allows employees to deduct up to $5,250 that their employers pay for educational assistance and student loan repayment. This is similar to the federal income tax exclusion under section 127 of the Internal Revenue Code and intends to incentivize employer involvement in their employees' educational endeavors, thereby contributing to their financial wellness without necessarily increasing their taxable income.

Conclusion

Overall, A2779 aims to align state tax incentives with federal provisions to promote educational benefits within the workforce. The discussions surrounding this bill will likely impact various sectors, including education, employment, and economic development, as stakeholders assess its potential for fostering a more educated workforce while balancing state fiscal responsibilities.

Contention

While the bill has the potential to benefit many, it may also raise concerns regarding its implications on state revenues. Critics might question how the tax deductions will affect state funding in areas that rely on income tax revenue. Additionally, when it comes to implementation, there could be debates regarding which employers are included and what specific educational expenses qualify for this deduction. Furthermore, the stipulation that the educational assistance programs must be documented in a formal plan may lead to varied interpretations, prompting discussions on regulatory oversight.

Companion Bills

NJ A2211

Carry Over Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

Previously Filed As

NJ S1021

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employees' student loans.

NJ A2211

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ A1568

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ A2114

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ A273

Provides STEM graduate retention tax credit for certain employers who pay certain employees' education loan debt.

NJ A2698

Provides STEM graduate retention tax credit for certain employers who pay certain employees' education loan debt.

NJ SB1136

Authorizes a tax credits for employers providing educational assistance to employees

NJ S1408

Allows gross income tax deduction for certain student loan interest.

NJ S2405

Allows gross income tax deduction for certain student loan interest.

NJ A2343

Allows gross income tax deduction for certain student loan interest.

Similar Bills

NJ S716

Establishes Employer-Based Child Care Assistance Partnership Program in DCF.

NJ S4005

Establishes Employer-Based Child Care Assistance Partnership Program in DCF.

NJ A5358

Establishes Employer-Based Child Care Assistance Partnership Program in DCF.

NJ A918

Establishes Employer-Based Child Care Assistance Partnership Program in DCF.

AZ HB2015

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AZ SB1173

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AZ HB2329

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AZ SB1148

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