New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A3470

Introduced
2/5/24  

Caption

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

Impact

The potential impact of A3470 on state laws involves extending the financial benefits already available to veterans who own property to include those who rent. Under current statutes, veterans are eligible for property tax exemptions if they own their homes but not if they are tenants. This bill would amend existing tax laws to incorporate a refundable credit based on the rent paid, specifically for qualifying disabled veterans, thereby promoting economic support within this demographic and acknowledging the challenges they face.

Summary

Assembly Bill A3470 aims to provide financial relief for certain disabled veterans in New Jersey by establishing a gross income tax credit. This credit is specifically designed for disabled veterans that occupy rental properties, allowing them to receive a credit equivalent to the property taxes embedded in their rent. The bill seeks to create a sense of equity between veterans who own their homes and those who rent, as the latter currently do not receive a similar tax exemption for property taxes. Thus, A3470 proposes to supplement the existing laws concerning tax relief for disabled veterans.

Contention

Notable points of contention surrounding A3470 likely revolve around its implications for the state budget and how it will be funded. Critics may express concerns about the financial burden of providing such credits and whether it will adversely affect state revenue. Additionally, there may be discussions on the eligibility criteria for 'totally and permanently disabled' veterans, and whether the definition and conditions allow for inclusion of the broader disabled veteran community. As with many financial relief measures, the balance between support for veterans and fiscal responsibility may become a central theme in legislative debates.

Companion Bills

NJ S2661

Same As Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ A2528

Carry Over Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ S2092

Carry Over Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

Previously Filed As

NJ A2528

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ S2092

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ S2661

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ S182

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S3457

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A1358

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S1394

Increases amount of rental payments defined as rent constituting property taxes for purposes of deduction from gross income for property tax payments; increases property tax credit option for certain individuals.

NJ A118

Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

NJ S1477

Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

Similar Bills

CA SB275

Alcohol and drug treatment: youth.

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S3457

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S182

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A1358

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A241

Increases and indexes maximum homestead property tax deduction under gross income tax.

NJ A964

Increases and indexes maximum homestead property tax deduction under gross income tax.

CA AB1492

Property taxation: welfare exemption: nonprofit corporation: affordable housing cost.