New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1568

Introduced
1/11/22  

Caption

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

Impact

The introduction of this bill is expected to have a significant positive impact on both employees and employers. For employees, it presents an opportunity to alleviate some financial burdens associated with education expenses and student debt. Employers can enhance their benefits package by providing educational assistance, creating a more attractive work environment that supports employees' educational pursuits. This measure reflects a growing trend of addressing financial well-being in the workplace, particularly concerning the rising costs of higher education.

Summary

Bill A1568 aims to allow employees in New Jersey to deduct from their gross income the amounts paid by their employers for certain educational assistance programs and student loan payments. This deduction is capped at $5,250 per taxable year, aligning with the federal income tax exclusion for educational assistance under Section 127 of the Internal Revenue Code. By making this assistance tax-free, the bill seeks to encourage employers to support their employees' education and financial wellness without increasing their taxable income.

Contention

However, the bill may face contention regarding its implementation and effectiveness in reducing student debt burdens. Opponents might argue that while it offers immediate tax relief, it does not address the systemic issues of rising educational costs and debt burdens comprehensively. Furthermore, there could be concerns about the equitable distribution of these benefits, particularly for low-income employees who may not benefit as much from employer-sponsored educational programs.

Companion Bills

NJ A2211

Same As Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

Similar Bills

CA AB1081

After School Education and Safety Program: funding: authorized purposes.

CA AB1051

Education finance: state special schools and diagnostic centers.

CA SB1203

School safety: lockdown training.

CA SB527

Education finance: local control funding formula: home-to-school transportation: cost-of-living adjustment.

CA AB2434

County government: allocation of state funds.

CA AB898

Criminal records: automatic conviction record relief.

NJ S1199

Creates new $100 assessment for convictions of certain sexual offenses to fund counseling for victims and their families; establishes Sexual Offender Victim Counseling Fund.

CA AB1391

Education finance: transitional kindergarten: funding for basic aid school districts and necessary small schools.