New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1698

Introduced
2/28/22  

Caption

Extends veteran's gross income tax exemption to spouses of deceased veterans.

Impact

If enacted, S1698 will amend N.J.S.54A:3-1, which outlines personal exemptions and deductions for state income tax calculations. The current law only allows the exemption for the year of death if filing jointly. The amendment broadens eligibility, providing potential financial relief in subsequent years for widows and widowers. This change could alleviate some financial burden for those who lose their veteran spouses, offering a measure of economic stability during a difficult time.

Summary

Senate Bill S1698, introduced in the New Jersey Legislature, proposes to extend the existing gross income tax exemption for veterans to their spouses following the veteran's death. As part of the state's ongoing support for veterans, the bill allows the spouse of a deceased veteran to claim a $6,000 tax exemption from gross income in the year after the veteran's passing, continuing until the spouse remarries. This initiative recognizes the financial impact of losing a partner and aims to provide continued support for bereaved spouses.

Contention

The bill may face discussions regarding the implications of extending tax benefits to surviving spouses. Proponents may argue that the measure is a moral obligation to support families who have lost loved ones in service to the country. However, budgetary implications could arise from expanding tax exemptions without a corresponding revenue increase, leading to questions about fiscal responsibility and the fairness of tax policies in New Jersey.

Companion Bills

NJ A762

Same As Extends veteran's gross income tax exemption to spouses of deceased veterans.

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