New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1431

Introduced
1/9/24  
Refer
1/9/24  

Caption

Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

Impact

The bill specifically targets 'wage only' earners—those earning less than $75,000, who are full-time residents, and who do not have dependents. By providing a pre-filled return that incorporates existing W-2 data, taxpayers can avoid the burdensome process of tax preparation. The pilot program offers a significant shift in how personal income tax is filed in New Jersey by potentially increasing efficiency and timely submissions, which might improve revenue forecasting and budget planning for the state.

Summary

Assembly Bill A1431 introduces the NJ Gross Income Tax EasyFile Program, a pilot initiative aimed at simplifying the income tax filing process for specific taxpayer demographics in New Jersey. The program will allow the Division of Taxation to prepare and provide pre-filled income tax returns to eligible taxpayers. These returns will primarily include information from W-2 forms, making it easier for individuals who earn primarily from wages to file their taxes. The goal of the bill is to streamline the filing process, reduce dependency on private tax preparers and complex forms, and ultimately enhance compliance rates among taxpayers.

Contention

While the bill is primarily framed as a taxpayer assistance initiative, there are some concerns regarding its implications. Proponents argue it will ease the filing burden on many residents, particularly lower-income individuals who may not have the means to pay for tax preparation services. Conversely, opponents may raise issues about the scope of the program, such as data privacy and the accuracy of pre-filled returns, as well as the potential long-term impacts on tax filing practices in New Jersey. Additionally, there may be challenges in ensuring that eligible taxpayers are accurately informed and able to utilize this service effectively.

Companion Bills

NJ A544

Carry Over Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

Previously Filed As

NJ A544

Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

NJ A2781

Provides for voluntary contributions by taxpayers on gross income tax returns to support public humanities programming in NJ.

NJ A2213

Provides for voluntary contributions by taxpayers on gross income tax returns to support public humanities programming in NJ.

NJ A1359

Provides for voluntary contributions by taxpayers on gross income tax returns to support NJ SHARES.

NJ A3262

Provides for voluntary contributions by taxpayers on gross income tax returns to support NJ SHARES.

NJ A2667

Allows residents of certain Highlands municipalities to designate on gross income tax returns that a portion of gross income tax paid be returned to municipality of residence.

NJ A3102

Allows taxpayers to deduct cost of certain depreciable assets under corporation business and gross income taxes.

NJ S829

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

NJ A2900

Allows residents of certain Highlands municipalities to designate on gross income tax returns that a portion of gross income tax paid be returned to municipality of residence.

NJ A4629

Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.

Similar Bills

NJ A544

Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.

NJ S4546

Provides CBT and GIT credits to certain food and drink establishments for purchase of certain local ingredients and products.

NJ A1262

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ A545

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ S2297

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ A1732

Requires Attorney General to establish Statewide gun buyback program.

NJ S1947

Provides tax credit under corporation business tax and gross income tax for certain costs incurred in purchase and installation of certain environmentally responsible business equipment.

NJ S3112

Requires Attorney General to establish Statewide gun buyback program.