New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4257

Introduced
6/13/22  

Caption

Establishes New Jersey Child Tax Credit program to benefit certain low-income households.

Impact

The implementation of A4257 is expected to have a significant impact on the statutory framework governing state tax regulations. Specifically, the bill supplements Title 54A of the New Jersey Statutes and aims to alleviate the burden on economically disadvantaged families. Moreover, the credit's structure allows it to function as a tool for financial stability for low-income households, potentially improving overall economic conditions for those families through increased disposable income.

Summary

Assembly Bill A4257 aims to establish a Child Tax Credit program in New Jersey, designed to provide financial relief to low-income households. The program would grant a refundable gross income tax credit for families whose taxable income does not exceed 250 percent of the federal poverty level. Eligible families would receive $582 for each qualified younger child (under six years of age) and $187 for each qualified older child (aged six to 24 years), with the credit amount decreasing incrementally as income increases beyond the poverty threshold.

Contention

Notable points of contention surrounding A4257 may arise from the bill's progressive approach to taxation and welfare support. Advocates of the bill argue that it addresses the financial challenges faced by struggling families, thereby promoting social equity. However, critics may raise concerns about the long-term sustainability of such tax credits and whether they adequately address the root causes of poverty. Additionally, issues related to the administration of the program, such as tracking eligibility and ensuring adequate outreach to potential recipients, could be debated in legislative discussions.

Companion Bills

No companion bills found.

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