New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1018

Introduced
1/11/22  

Caption

Excludes overtime pay of certain employees from gross income tax.

Impact

The legislation is expected to have a significant impact on the state's tax revenue and the financial situation of many workers. By removing overtime pay from taxable income, the bill aims to increase disposable income for families, which could stimulate consumption spending within the state economy. This is particularly pertinent in light of the pandemic's economic challenges, as increased consumer spending could help revitalize local businesses and promote economic growth.

Summary

Assembly Bill A1018 aims to amend the current income tax structure in New Jersey by excluding overtime pay from gross income taxation for certain employees. The bill specifically targets those individuals who are subject to the minimum overtime rate mandated under state law. This change seeks to enhance the financial well-being of workers who often put in extra hours by ensuring that their overtime earnings are not taxed, thus increasing their take-home pay.

Conclusion

Overall, Assembly Bill A1018 presents a significant shift in the tax policy landscape of New Jersey regarding overtime compensation. Its implementation may have lasting implications on both workers' financial health and the state's economic performance.

Contention

However, the bill is not without its critics. Some lawmakers and advocacy groups raise concerns about the potential loss of tax revenue for the state, which could negatively impact public services and programs relying on income taxes. Additionally, there are questions about the fairness of providing tax exemptions to certain classes of workers while excluding others, such as agricultural workers and certain professionals, who may also be required to work overtime.

Companion Bills

No companion bills found.

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