New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A295

Introduced
1/11/22  

Caption

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

Impact

If passed, A295 would revise N.J.S.54A:6-10, enhancing the potential for senior taxpayers and those with disabilities to retain a larger portion of their retirement benefits. This measure is seen as essential for improving the financial stability of low to middle-income retirees, especially as the income eligibility threshold had remained unchanged since 2005. The increase is positioned to reflect changes in cost of living and economic conditions, allowing more individuals to benefit from tax relief.

Summary

Assembly Bill A295 proposes an increase in the income eligibility threshold for pension and retirement income exclusion under New Jersey's gross income tax. The bill seeks to amend existing tax laws to allow individuals aged 62 and older or disabled taxpayers to exclude more of their retirement income from taxable gross income. Specifically, it raises the threshold from $100,000 to $125,000 for qualifying taxpayers. This amendment aims to provide additional financial relief to senior citizens and disabled individuals, enabling more retirement income to remain untaxed.

Contention

While proponents argue that this adjustment is necessary to address economic disparities faced by seniors and disabled citizens, there may be resistance from those concerned about the potential fiscal impact on state revenue. Opponents might argue that increasing the eligibility threshold could lead to significant revenue losses, necessitating careful consideration of the bill’s long-term implications for state financial planning and budget allocation.

Companion Bills

No companion bills found.

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