New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S197

Introduced
1/11/22  

Caption

Reduces gross income tax rates by ten percent over three years.

Impact

If enacted, SB197 is expected to have considerable implications on the state’s tax structure, aiming to simplify the tax code and provide immediate financial relief to residents. By reducing the effective tax rates at multiple income thresholds, the bill seeks to promote a more equitable taxation system, potentially increasing disposable income for families and individuals. This strategic reduction could invigorate local economies by encouraging spending and investment among the state's constituents, thereby supporting overall economic growth.

Summary

Senate Bill 197, introduced in the 220th Legislature of New Jersey, proposes a significant reduction in gross income tax rates by ten percent across three years. This bill aims to alleviate the tax burden on residents by modifying the existing tax brackets in accordance with the defined income thresholds. Notably, the proposal includes specific tax rate adjustments for different income levels, distinguishing between married individuals filing jointly, heads of households, and other individual taxpayers. The phased implementation of this reduction is scheduled to begin in 2013, allowing taxpayers to benefit progressively over the specified timeframe.

Contention

Discussion surrounding SB197 has encountered some contention, particularly among various stakeholders who may perceive different impacts from the tax changes. Supporters of the bill, including several Republican lawmakers, argue that the tax reduction will enhance fairness in the tax system and stimulate local economies by giving more money back to taxpayers. Conversely, critics, primarily from the Democratic party, assert that such reductions could lead to decreased state revenue, potentially impacting funding for essential public services such as education and healthcare. The bill has ignited a broader debate on tax equity and state funding priorities, reflecting differing philosophical views on the role of state taxation in the wellbeing of its residents.

Companion Bills

NJ A1657

Same As Reduces gross income tax rates by ten percent over three years.

Similar Bills

NJ S525

Reduces gross income tax rates by ten percent over three years.

NJ A1053

Reduces gross income tax rates by ten percent over three years.

NJ A1657

Reduces gross income tax rates by ten percent over three years.

NJ A2898

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ A2665

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ S840

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ S1863

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ A4324

Modifies certain tax brackets under gross income tax.