New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5672

Introduced
6/26/23  
Refer
6/26/23  
Report Pass
6/27/23  
Engrossed
6/30/23  
Enrolled
6/30/23  
Chaptered
6/30/23  

Caption

Increases child tax credit under gross income tax.

Impact

This bill's enactment is expected to have a significant positive impact on low- to moderate-income families across New Jersey. By expanding the child tax credit, families with young children will benefit from greater financial assistance which can help reduce child poverty and support educational and developmental needs. Furthermore, it establishes that any amount claimed as a tax credit will not count as income when determining eligibility for state programs, thereby providing additional relief to families who may also rely on such assistance.

Summary

Bill A5672, known as the Child Tax Credit Increase Act, aims to enhance financial support to families by increasing the child tax credit under New Jersey's gross income tax framework. Specifically, the bill modifies the existing tax structure to offer a more substantial credit per child under the age of six, and sets an income limit at $80,000 for eligibility. The amount of the credit is tiered based on income, with lower earners receiving a higher credit, aimed primarily at assisting families with young children during critical early stages of development.

Sentiment

The sentiment surrounding A5672 is largely positive, particularly among advocates for children's welfare and financial aid programs, as it is viewed as a step towards addressing economic disparities for families in New Jersey. Politicians and stakeholders who support the bill argue that it reflects a commitment to fostering a supportive environment for family growth and development. However, there are concerns from some factions about the long-term sustainability of extending such credits, especially regarding the budgetary impacts on state revenue.

Contention

While the majority sentiment supports the bill, notable points of contention revolve around budgetary constraints and the potential inflationary effects of increasing tax credits. Critics argue that the additional financial burden on the state may lead to cuts in other important programs or increased taxes in future budgets. The discussion highlights the balance policymakers must navigate between providing immediate financial assistance to families and ensuring the state's financial health.

Companion Bills

NJ S3940

Same As Increases child tax credit under gross income tax.

Previously Filed As

NJ S3940

Increases child tax credit under gross income tax.

NJ S2523

Provides child tax credit under gross income tax.

NJ A5214

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ S3674

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ S1568

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A3428

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A5815

Increases amount of State child tax credit and revises income and age eligibility criteria.

NJ A3249

Increases amount of State child tax credit and revises income and age eligibility criteria.

NJ A5774

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

NJ A927

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

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