New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1024

Introduced
1/31/22  

Caption

Increases gross income tax credit for homestead property taxes paid from $50 to $200.

Impact

If enacted, S1024 will amend existing tax law (specifically P.L.1996, c.60) to bolster the tax credits available to residents for property taxes. The enhancement of this tax credit could result in greater disposable income for eligible residents, potentially stimulating local economies as those additional funds can be used for consumption. This would be particularly impactful for individuals aged 65 or older and those classified as blind or disabled, as they are eligible for the Gross Income Tax Act provisions that benefit from such credits. Consequently, this measure may further promote home ownership and tenancy stability within the state.

Summary

Senate Bill S1024, introduced in New Jersey, proposes an increase in the gross income tax credit for homestead property taxes paid by residents from $50 to $200. This bill aims to provide additional financial relief to homeowners and tenants who pay property taxes or rent that constitutes property taxes. Currently, residents can choose between deducting amounts paid for property taxes or receiving a flat rate refundable tax credit of $50. By raising this credit, the bill seeks to lessen the financial burden on taxpayers, particularly helping vulnerable populations including the elderly and disabled.

Contention

Discussions surrounding S1024 may involve debates on fiscal responsibility and budgetary constraints. Opponents might argue that increasing the tax credit has implications for state revenue and could necessitate adjustments in other areas of funding. Supporters, on the other hand, advocate for the necessity of such credits in light of the rising cost of living and property taxes. Additionally, this bill highlights the ongoing discussions on equity in the tax code and the importance of supporting those who may be financially challenged due to their living situations.

Companion Bills

NJ A2853

Same As Increases gross income tax credit for homestead property taxes paid from $50 to $200.

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