New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A3852

Introduced
5/9/22  
Refer
5/9/22  

Caption

Establishes New Jersey Child Tax Credit Program.

Impact

If enacted, AB A3852 would amend the gross income taxation system in New Jersey by establishing a specific child tax credit that directly benefits lower-income households. This credit is structured to not only ease the financial stress on families, but also to enhance the overall economic stability of the community by potentially increasing disposable income for essential spending on child-related needs. Importantly, this credit won't be counted as income when determining eligibility for state benefit programs, making it an effective tool for supporting families without risking their assistance status.

Summary

Assembly Bill A3852, also known as the New Jersey Child Tax Credit Program, aims to provide a tax credit to resident taxpayers with a gross income of $80,000 or less for each qualifying child under the age of six. The tiered credit structure begins with a $500 credit for those earning up to $30,000 and gradually decreases to $100 for income levels at $80,000. This initiative seeks to reduce financial burdens on low- to middle-income families, thereby supporting child welfare and encouraging family growth within the state.

Sentiment

The sentiment around AB A3852 appears largely positive, as many lawmakers and advocates support the intention of alleviating economic strain on families with young children. Discussions in legislative settings have focused on the potential positive outcomes associated with this bill, such as improving child health and well-being through financial assistance. However, there are also concerns regarding the funding and sustainability of such tax credits in the longer term, given the implications for state revenue.

Contention

While overall support for A3852 seems strong, there are notable points of contention, particularly surrounding the implementation and funding of the program. Critics worry about the long-term fiscal implications that may arise from broadly implemented tax credits and whether they adequately address the needs of all working families. Furthermore, there is debate about how effectively the credit will reach its intended beneficiaries, as logistics related to tax filings and collecting personal tax information could impact the accessibility of the program.

Companion Bills

NJ S2523

Same As Provides child tax credit under gross income tax.

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