New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S2027

Introduced
3/3/22  

Caption

Indexes for inflation various thresholds and qualifications under New Jersey gross income tax.

Impact

Among the specific provisions affected by this bill are the minimum taxable income thresholds for individuals and married couples, alongside adjustments for various deductions and credits. For example, the current threshold of $10,000 for single filers and $20,000 for married couples will be modified annually, providing potential relief to households as incomes rise due to inflation. Additionally, deductions relating to the New Jersey College Affordability Act and other tax benefits for caregivers and dependents will also see adjustments aimed at easing financial burdens on those qualifying under these provisions.

Summary

Senate Bill 2027 is a legislative measure introduced in New Jersey that aims to adjust various thresholds and qualifications under the state's gross income tax to account for inflation. The bill proposes annual adjustments based on the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) published by the U.S. Bureau of Labor Statistics. This adjustment is intended to reflect the increasing cost of living and ensure that tax thresholds remain relevant for current economic conditions.

Contention

While the bill aims to provide tax relief through an indexing mechanism, its implementation may ignite discussions surrounding equity in tax obligations. Critics argue that automatic adjustments might not sufficiently address disparities in income levels across different demographics and regions in New Jersey. Moreover, there is concern that while inflation adjustments are beneficial, they may inadvertently provide larger benefits to higher income brackets that exceed the adjusted thresholds. Hence, this measure could lead to a re-evaluation of how the state balances tax incentives against overall revenue generation.

Companion Bills

NJ A3510

Same As Indexes for inflation various thresholds and qualifications under New Jersey gross income tax.

Similar Bills

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Indexes various thresholds and qualifications under New Jersey gross income tax for inflation.

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Indexes various thresholds and qualifications under New Jersey gross income tax for inflation.

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