New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A980

Introduced
1/11/22  

Caption

Enhances benefit provided under New Jersey earned income tax credit program by treating a qualifying relative as a qualifying child.

Impact

The proposed legislation amends existing provisions in the New Jersey earned income tax credit by broadening the definition of eligible claimants. Taxpayers who support qualifying relatives can expect an increase in their tax credits, ultimately contributing to greater economic support for low-income families. The enhancement aims to make the tax credits more inclusive, recognizing the changing dynamics of family structures where relatives often play critical roles in caregiving and financial support. Thus, the legislation is likely to aid a more significant number of individuals and families in need by potentially increasing their disposable income.

Summary

Assembly Bill A980 seeks to enhance the benefits provided under the New Jersey earned income tax credit program by allowing taxpayers to treat a qualifying relative as a qualifying child. This adjustment in classification aims to provide an enhanced benefit amount based on a modified calculation of the federal earned income tax credit. Currently, the federal program limits the benefits to those who can claim qualifying children, thus excluding many relatives who play significant financial or supportive roles in households. By making this change, A980 seeks to increase the financial assistance available to families with diverse living arrangements, particularly those with dependents beyond traditional definitions of 'child.'

Contention

One notable point of contention surrounding A980 revolves around its funding and the long-term implications for state revenues. While proponents argue that the bill promotes equity and acknowledges the realities of modern familial ties, opponents may raise concerns about the fiscal impact on the state's budget. Critics could argue that expanding the definitions of qualifying individuals may lead to increased expenditures that could hinder the state's tax revenue. Furthermore, debates may arise surrounding the authenticity of claims regarding relatives and whether this could lead to potential abuse of the tax credit benefits.

Companion Bills

No companion bills found.

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