New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1216

Introduced
1/9/24  

Caption

Doubles amount of State child tax credit; raises age and income eligibility criteria needed to receive credit.

Impact

The introduction of this bill stands to profoundly affect the state's tax regulations regarding child-related credits. By adjusting the parameters for eligibility and the amounts of credits available, the bill enhances the financial benefits for families that may struggle with balancing budgets amidst rising living costs. For families earning under $30,000, the bill proposes to double the credit they can claim from $1,000 to $2,000, benefiting the lowest income earners significantly. As income levels rise, the bill gradually decreases the credit amount, which is structured to ensure that those earning up to $150,000 still receive considerable assistance.

Summary

Assembly Bill A1216 aims to significantly enhance the State child tax credit by raising both the eligible income limit and the age of qualifying children. Specifically, the bill raises the income threshold for taxpayers from $80,000 to $150,000 and extends the maximum age for eligible children from under six to under 18 years. These modifications are intended to provide more substantial financial support to families, allowing them to receive higher tax credits that are progressively scaled according to their income levels. This approach represents a shift aimed at expanding support for middle and lower-income families in New Jersey.

Contention

While proponents of A1216 argue that it grants essential support to families, critics may raise concerns regarding the potential fiscal impact on the state’s budget. Adjustments to tax credits can lead to revenue shifts that might affect funding for other public services. Additionally, discussions may arise regarding whether the increased eligibility cap serves to benefit families that may not require as much financial assistance as those at lower income levels. This aspect could lead to debates on equitable resource distribution among the state's taxpayers.

Companion Bills

NJ A5738

Carry Over Doubles amount of State child tax credit; raises age and income eligibility criteria needed to receive credit.

Previously Filed As

NJ A5738

Doubles amount of State child tax credit; raises age and income eligibility criteria needed to receive credit.

NJ A3249

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

NJ A5815

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

NJ A5774

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

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 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 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 A5672

Increases child tax credit under gross income tax.

Similar Bills

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NJ S1678

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NJ A2061

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A1119

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ S2279

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NM HB95

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