New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A3510

Introduced
3/8/22  

Caption

Indexes for inflation various thresholds and qualifications under New Jersey gross income tax.

Impact

The bill modifies the minimum taxable income threshold, which currently stands at $10,000 for individuals and $20,000 for couples. This would potentially protect lower-income taxpayers by reducing their tax burdens in the future when inflation occurs. Additionally, it revises income limitations for deductions under the New Jersey College Affordability Act and credits available under various state programs. By keeping these figures updated, the bill emphasizes a fair taxation approach that considers the cost of living differences over time.

Summary

Assembly Bill A3510 aims to index various thresholds and qualifications under New Jersey's gross income tax to inflation, using the Chained Consumer Price Index for All Urban Consumers. This is a significant legislative move aimed at adjusting the tax framework so that the income limits relevant to the tax system reflect the realities of modern economic conditions. Starting in 2022, these adjustments will ensure that individuals and families aren't disproportionately affected by inflation, particularly during economic downturns or periods of rapid price increases.

Contention

While many laud the bill for its forward-thinking approach to taxation in New Jersey, various stakeholders may raise concerns around the sustainability of this indexed approach in relation to the fiscal viability of state funding. Critics might argue that automatic adjustments could complicate the state’s budget planning and reduce overall tax revenue in periods where expenses are not similarly indexed. Balancing taxpayer relief with necessary state funding remains a pivotal point of discussion in the passage of A3510.

Companion Bills

NJ S2027

Same As Indexes for inflation various thresholds and qualifications under New Jersey gross income tax.

Similar Bills

NJ S856

Indexes various thresholds and qualifications under New Jersey gross income tax for inflation.

NJ S2263

Indexes various thresholds and qualifications under New Jersey gross income tax for inflation.

NJ A2989

Indexes for inflation various thresholds and qualifications under New Jersey gross income tax.

NJ S2027

Indexes for inflation various thresholds and qualifications under New Jersey gross income tax.

HI SB3145

Relating To State Tax Administration.

HI HB2177

Relating To State Tax Administration.

OH HB386

Phase-out state income tax; repeal commercial activity tax

OH SB216

Phase-out state income tax; repeal commercial activity tax