New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1657

Introduced
1/11/22  

Caption

Reduces gross income tax rates by ten percent over three years.

Impact

The bill’s enactment would lead to substantial changes in the gross income tax liabilities for various taxpayers, including individuals, estates, and trusts. By amending the existing tax rates outlined in N.J.S.54A:2-1, A1657 would lower income tax obligations for a broad segment of the population, affecting earners across different income brackets. In the long run, the bill aims to provide a more favorable fiscal landscape for residents, potentially influencing disposable income levels and consumer spending patterns within the state.

Summary

Assembly Bill A1657 aims to reduce gross income tax rates in New Jersey by ten percent over a span of three years. The legislation intends to alleviate the tax burden on New Jersey residents by incrementally lowering the rates, thereby moderating the steep progressivity of the current gross income tax structure. Specifically, the bill proposes a reduction of three and one-third percent for each of the three consecutive years, starting from the 2013 taxable year. This structured approach is designed to gradually ease the financial impact on taxpayers while facilitating long-term tax savings.

Contention

While supporters of A1657 highlight the benefits of tax reduction, not everyone agrees with the approach. Critics may argue that the reduction in tax rates could affect state revenues, hindering the government’s ability to fund essential services and programs. Moreover, concerns about the implications of a less progressive tax structure, which may disproportionately benefit higher-income individuals while providing limited gains for lower-income earners, are likely to be raised. Overall, the discussion around A1657 encapsulates a broader debate regarding fiscal policy and tax equity in New Jersey.

Companion Bills

NJ S197

Same As Reduces gross income tax rates by ten percent over three years.

Similar Bills

NJ A1053

Reduces gross income tax rates by ten percent over three years.

NJ S197

Reduces gross income tax rates by ten percent over three years.

NJ S525

Reduces gross income tax rates by ten percent over three years.

NJ A2898

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ A2665

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ S1863

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ S840

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ A4324

Modifies certain tax brackets under gross income tax.