New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1149

Introduced
1/11/22  

Caption

Provides one-time deduction of $10,000 for certain taxpayers under GIT.

Impact

If enacted, A1149 would introduce significant changes to New Jersey's tax code by allowing for additional personal exemptions from gross income, thereby reducing tax liability for qualifying taxpayers. This could result in increased disposable income for affected households, potentially stimulating local economies as individuals may spend saved funds in their communities. The bill is seen as a strategic measure to alleviate financial pressure on families and encourage economic recovery in the state is crucial as New Jersey continues to cope with the ongoing effects of the pandemic.

Summary

Assembly Bill A1149 proposes a one-time deduction of $10,000 for certain taxpayers under New Jersey's Gross Income Tax (GIT). This measure is designed to provide financial relief to middle and lower-income households, particularly in response to the economic hardships exacerbated by the COVID-19 pandemic. The bill specifies eligibility criteria based on income levels; married individuals filing jointly and heads of households are eligible if their taxable income does not exceed $250,000, whereas individuals filing separately must not exceed $125,000. This structure aims to target those most affected by the economic downturn.

Contention

While proponents of A1149 argue that the bill represents a necessary step toward supporting struggling families, opposition may arise regarding concerns over the fiscal implications of such tax deductions. Critics could question the sustainability of tax revenues in light of the increased deductions, citing that the state must carefully balance its budget while providing for taxpayer relief. Additionally, the income thresholds set by the bill could prompt debates about fairness, as the specifics may not address the needs of all affected populations.

Companion Bills

No companion bills found.

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