New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S200

Introduced
1/11/22  

Caption

Requires Director of Division of Taxation to study impact of State business income taxes on business out-migration, business formation, and employment.

Impact

The primary focus of S200 is to improve the state's business environment by analyzing the correlation between taxation policies and economic vitality. The findings from the study will be compiled into an annual Tax Policy Impact Report, which will be submitted to both the Governor and the Legislature by January 1 each year. This report is expected to inform potential changes to current state and local tax laws that may hinder business operations or formation, ultimately aiming to enhance job creation and retention in New Jersey.

Summary

Senate Bill 200 (S200), introduced in the New Jersey legislature, mandates the Director of the Division of Taxation to conduct ongoing research into how state business income taxes affect business out-migration, business formation, and employment levels within the state. This legislation aims to provide a comprehensive understanding of these tax implications and their impact on the local economy. By conducting this study, the state intends not only to quantify the consequences of its taxation policies but also to identify potential modifications that could invigorate the business climate in New Jersey.

Contention

While proponents of S200 argue that such research is essential for formulating effective tax policies, allowing the state to remain competitive in attracting and retaining businesses, some critics may view it as an inadequate response to the pressing economic challenges faced by many local businesses. There is a concern that an emphasis on tax reduction might overshadow other critical factors influencing business decisions, such as regulatory burdens or economic incentives offered in competing states. Thus, discussions around S200 could revolve around how best to balance tax policy with broader economic strategies.

Companion Bills

No companion bills found.

Previously Filed As

NJ S528

Requires Director of Division of Taxation to study impact of State business income taxes on business out-migration, business formation, and employment.

NJ S730

Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.

NJ S3679

Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.

NJ A319

Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.

NJ A5077

Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.

NJ AB2065

Income taxes: net operating losses: businesses.

NJ S907

Provides that disability-owned businesses be included in certain businesses development programs, direct loan programs, and certification processes; requires Chief Diversity Officer compile information on awarding of State contracts to disability-owned businesses.

NJ S72

Provides that disability-owned businesses be included in certain businesses development programs, direct loan programs, and certification processes; requires Chief Diversity Officer compile information on awarding of State contracts to disability-owned businesses.

NJ A2369

"New Jersey Works Act"; concerns businesses and pre-employment training programs; provides tax credit to businesses supporting pre-employment training programs; appropriates $1 million.

NJ HB288

Relative to taxation of sole proprietorship businesses.

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