New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4849

Introduced
11/14/22  

Caption

Requires State Treasurer to issue report concerning New York's taxation of New Jersey residents' income.

Impact

The report is to include various discussions about current state efforts to rectify the inequitable tax situation, estimated credits provided to residents for taxes paid to New York, and potential steps to safeguard New Jersey's fiscal interests from New York’s taxation. Specifically, the bill seeks a thorough analysis of the financial implications for New Jersey taxpayers and measures that could be undertaken to shift the income tax burden from New York to New Jersey, potentially boosting local revenue and relieving financial pressure on residents.

Summary

Assembly Bill A4849 mandates that the State Treasurer of New Jersey submit a report to the Legislature regarding the taxation of New Jersey residents’ income by the State of New York. This legislative move highlights the concerns raised by many New Jersey residents who, due to their employment with New York-based companies, find that income taxes are deducted from their paychecks despite working from home in New Jersey. The bill emphasizes the perceived inequity of this situation, particularly for those residents who infrequently travel to New York for work-related obligations.

Contention

Within the report, several key areas of contention will be explored, including the challenges posed by existing state and federal laws that could hinder efforts to achieve fair taxation for commuters. Additionally, the State Treasurer is allowed to enlist a third-party contractor to assist with the report, which has raised concerns regarding transparency and the thoroughness of the investigation into this complex matter. The bill is viewed as a critical initial step towards addressing a growing issue that has been exacerbated by the COVID-19 pandemic and changes in work environments.

Next_steps

Once enacted, the bill will require the report to be delivered within six months. The findings may inform future legislative options aimed at revising income tax policies affecting New Jersey residents who commute to work in New York, thus potentially leading to a legislative push for reforms to create a more equitable taxation framework for all involved.

Companion Bills

NJ S658

Same As Requires State Treasurer to issue report concerning New York's taxation of New Jersey residents' income.

Previously Filed As

NJ A307

Requires State Treasurer to issue report concerning New York's taxation of New Jersey residents' income.

NJ A2707

Requires State Treasurer to issue report concerning New York's taxation of New Jersey residents' income.

NJ S658

Requires State Treasurer to issue report concerning New York's taxation of New Jersey residents' income.

NJ A5659

Establishes "New Jersey Commission to Reform the Assessment and Taxation of Residential Real Property."

NJ S1323

Revises various provisions concerning New Jersey Aspire Program and surrender of tax credits issued under New Jersey Economic Recovery Act of 2020.

NJ A2076

Revises various provisions concerning New Jersey Aspire Program and surrender of tax credits issued under New Jersey Economic Recovery Act of 2020.

NJ A5407

"State Bank of New Jersey Act."

NJ S1429

"State Bank of New Jersey Act."

NJ S1144

"State Bank of New Jersey Act."

NJ A619

"State Bank of New Jersey Act."

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