New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1474

Introduced
2/10/22  

Caption

Extends gross income tax medical expense deduction to certain cord blood banking services.

Impact

The proposed changes will not only benefit individual taxpayers who may wish to utilize these services but also encourage a greater number of cord blood banking service providers to operate within New Jersey. The extension of tax deductions is expected to reduce the overall financial burden associated with cord blood banking. This aligns with national trends that acknowledge the importance of cord blood as a source of stem cells for regenerative medicine, enabling families to secure treatment options that could be lifesaving in specific medical situations.

Summary

Senate Bill S1474 aims to extend New Jersey's gross income tax medical expense deduction to include certain costs associated with umbilical cord blood banking services. By allowing taxpayers to deduct expenses related to the collection and storage of umbilical cord blood from their gross income, the bill seeks to make cord blood banking more accessible and financially viable for families. This measure is designed to promote awareness and increase the utilization of cord blood banking among New Jersey taxpayers, which is recognized as a valuable medical resource for potential future therapies.

Conclusion

Overall, S1474 represents a legislative effort to modernize health-related tax benefits to better reflect the evolving healthcare landscape. The bill's passage could signify a broader recognition of the importance of preventative healthcare measures, alongside changes in tax policy that incentivize families to consider cord blood banking not just as a medical service but as a proactive health decision.

Contention

While the bill generally enjoys support due to its positive implications for families, there may still be concerns regarding the eligibility and compliance of service providers. Critics could argue that expanding tax deductions could inadvertently lead to misuse or exploitation of the system if regulatory measures aren't stringent enough. Additionally, there may be debates surrounding equity in access, as those with disposable income might be the primary beneficiaries while lower-income families may not benefit as significantly.

Companion Bills

No companion bills found.

Previously Filed As

NJ S1232

Extends gross income tax medical expense deduction to certain cord blood banking services.

NJ S1838

Provides gross income tax deduction for certain home elevation expenses.

NJ S3988

Allows tax credit for expenses incurred for medical insurance premiums and deductible payments for certain taxpayers under gross income tax.

NJ A3151

Provides gross income tax deduction for certain home elevation expenses.

NJ S2725

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

NJ S2650

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

NJ A4039

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

NJ S742

Allows gross income tax credit for portion of certain child care expenses.

NJ A1823

Allows gross income tax credit for portion of certain child care expenses.

NJ A1602

Allows gross income tax credit for portion of certain child care expenses.

Similar Bills

NJ A799

Allows gross income tax deduction for amounts paid for removal of lead, asbestos, sodium, chloride, and other contaminants from taxpayer's property.

NJ S416

Allows gross income tax deduction for amounts paid for removal of lead, asbestos, sodium, chloride, and other contaminants from taxpayer's property.

NJ S2200

Allows gross income tax deduction for amounts paid for removal of lead, asbestos, sodium, chloride, and other contaminants from taxpayer's property.

NJ A2412

Allows gross income tax deduction for amounts paid for removal of lead, asbestos, sodium, chloride, and other contaminants from taxpayer's property.

MO SB448

Modifies provisions relating to income tax exemptions for certain retirement benefits

MO SB871

Modifies provisions relating to income tax exemptions for certain retirement benefits

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB190

Modifies provisions relating to tax relief for seniors