New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2397

Introduced
2/7/22  

Caption

Grants credit against business income taxes to developer of rental housing reserved for occupancy by veterans.

Impact

This bill is expected to positively impact the housing landscape for veterans in New Jersey by incentivizing developers to create specialized rental units. As the population of veterans in the state is significant, with over 630,000 residents, the act aims to address the ongoing challenges many veterans face in finding appropriate housing. The emphasis on veteran-centered housing also aligns with broader state objectives of honoring service members and facilitating their reintegration into civilian life.

Summary

Assembly Bill A2397 aims to support the development of rental housing specifically reserved for veterans in New Jersey by offering a tax credit to developers. The bill proposes a non-refundable credit against business income taxes, calculated at 10% of the approved costs that developers incur while creating such housing. By encouraging the development of homes for veterans, the legislation acknowledges the unique needs that veterans face, particularly those returning from conflicts since September 11, 2001, and aims to enhance their access to stable, decent housing.

Contention

There may be points of contention regarding the implementation of A2397, particularly with regards to the perceived adequacy of the 10% tax credit and its sufficiency to attract developers to engage in veteran housing projects. Additionally, concerns could arise about the bureaucratic processes involved in applying for credits and managing the eligibility certification through the Department of Community Affairs and the Division of Taxation. It remains to be seen how stakeholders will evaluate the effectiveness and reach of this program in providing tangible benefits to veterans.

Companion Bills

No companion bills found.

Previously Filed As

NJ A3295

Grants credit against business income taxes to developer of rental housing reserved for occupancy by veterans.

NJ S1025

Provides tax credits to developers for certain affordable housing projects.

NJ A5390

Concerns standards for fair share affordable housing credit for housing reserved for veterans; requires veteran preference in certain affordable housing application administration.

NJ A2575

Concerns standards for fair share affordable housing credit for housing reserved for veterans; requires veteran preference in certain affordable housing application administration.

NJ S2352

Provides tax credit to developers for affordable housing projects in certain neighborhoods.

NJ S3111

Provides tax credit to developers for affordable housing projects in certain neighborhoods.

NJ A4337

Provides tax credit to developers for affordable housing projects in certain neighborhoods.

NJ AB1714

Income taxes: credits: low-income housing: farmworker housing: building standards: housing and home finance.

NJ S3826

Establishing veterans' affordable housing preference; authorizing bonus fair share credit for veterans' affordable housing.

NJ AB10

Income taxes: credits low-income housing: farmworker housing.

Similar Bills

NJ A3295

Grants credit against business income taxes to developer of rental housing reserved for occupancy by veterans.

NJ A4912

Revises certain eligibility requirements under NJ Aspire Program; establishes net neutral benefits test for redevelopment projects that incur certain sustainability and resiliency costs.

NJ S3336

Revises certain eligibility requirements under NJ Aspire Program; establishes net neutral benefits test for redevelopment projects that incur certain sustainability and resiliency costs.

NJ S1189

Revises certain eligibility requirements under NJ Aspire Program; establishes net neutral benefits test for redevelopment projects that incur certain sustainability and resiliency costs.

NJ A4619

Modifies certain provisions of Historic Property Reinvestment and Brownfields Redevelopment Incentive programs.

NJ S3479

Modifies certain provisions of Historic Property Reinvestment and Brownfields Redevelopment Incentive programs.

AZ HB2487

Residential lease community; Prescott AMA

NJ A5470

Provides allowance for certain redevelopment projects undertaken by institutions of higher education under New Jersey Aspire program.