New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2538

Introduced
2/14/22  

Caption

Eliminates requirement under veterans' gross income tax exemption that taxpayer serve in active duty status or federal active duty status to qualify for exemption.

Impact

The potential implications of A2538 on state tax laws are significant, as it would make the veterans' gross income tax exemption more accessible to a larger number of veterans. This change could provide much-needed financial relief for veterans who, despite being honorably discharged, do not meet the current active duty criteria. The bill recognizes the service of veterans beyond just their active duty tenure and seeks to ensure that all honorably discharged veterans can benefit from tax deductions pertinent to their circumstances.

Summary

Assembly Bill A2538 seeks to modify New Jersey's existing tax regulations by eliminating the active duty requirements for veterans to qualify for the veterans' gross income tax exemption. Currently, the law mandates that only those veterans who have served in active duty or federal active duty status can claim a $6,000 exemption against their gross income. By amending this requirement, the bill aims to allow a broader range of veterans, including those who may have been honorably discharged without serving on active duty, to benefit from this significant tax exemption.

Conclusion

Overall, A2538 presents an important step toward inclusivity for veteran benefits in New Jersey. By removing the limitations related to active duty service, the bill aims to refine the state's tax policies to better reflect and reward the sacrifices made by a broader spectrum of its veterans.

Contention

While proponents of the bill advocate for an inclusive approach that honors all veterans regardless of active service, opponents may argue about the fiscal impact of expanding the tax exemption. Critics might raise concerns over potential revenue losses that could arise from allowing more taxpayers to claim this exemption, possibly leading to increased scrutiny on state finances. The discussion around this bill could involve balancing the principles of equitable treatment for veterans against practical financial implications for the state.

Companion Bills

NJ S551

Same As Eliminates requirement under veterans' gross income tax exemption that taxpayer serve in active duty status or federal active duty status to qualify for exemption.

Previously Filed As

NJ S1582

Eliminates requirement under veterans' gross income tax exemption that taxpayer serve in active duty status or federal active duty status to qualify for exemption.

NJ A3485

Eliminates requirement under veterans' gross income tax exemption that taxpayer serve in active duty status or federal active duty status to qualify for exemption.

NJ S551

Eliminates requirement under veterans' gross income tax exemption that taxpayer serve in active duty status or federal active duty status to qualify for exemption.

NJ S1995

Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

NJ A2392

Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

NJ A501

Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

NJ S115

Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

NJ S1698

Extends veteran's gross income tax exemption to spouses of deceased veterans.

NJ A762

Extends veteran's gross income tax exemption to spouses of deceased veterans.

NJ S1927

Extends veteran's gross income tax exemption to spouses of deceased veterans.

Similar Bills

NJ A2068

Grants gross income tax deduction to mental health care professionals providing services in the State.

NJ A2139

Grants gross income tax deduction to mental health care professionals providing services in the State.

NJ A2164

Provides gross income tax deduction for volunteers of New Jersey Medical Reserve Corps that serve at least 150 hours during public health emergency.

NJ A3696

Provides gross income tax deduction for volunteers of New Jersey Medical Reserve Corps that serve at least 150 hours during public health emergency.

NJ S1620

Provides gross income tax deduction for volunteers of New Jersey Medical Reserve Corps that serve at least 150 hours during public health emergency.

NJ S1698

Extends veteran's gross income tax exemption to spouses of deceased veterans.

NJ A2392

Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

NJ S875

Indexes amount of veterans' income tax exemption for inflation.