New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S2263

Introduced
3/10/22  

Caption

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

Impact

The bill specifically influences existing provisions under the New Jersey gross income tax statutes, modifying criteria such as the minimum taxable income thresholds and the income limits for various deductions and credits. For instance, the minimum taxable income for individuals will be adjusted from $10,000 to appropriate figures based on inflation, while joint filers will see adjustments from $20,000. These adjustments will reflect an increase aligned with the yearly changes to the cost of living, thereby allowing more individuals and families to benefit from tax relief due to inflation.

Summary

Senate Bill S2263 aims to address the increasing cost of living in New Jersey by indexing various thresholds and qualifications related to the state's gross income tax to inflation. Specifically, the bill proposes that certain income levels and limitations for tax thresholds, deductions, and credits be adjusted annually based on the Consumer Price Index for All Urban Consumers (CPI-U). This legislation is meant to protect taxpayers from being disproportionately impacted by inflation and to ensure that tax regulations remain relevant over time.

Contention

A notable point of discussion surrounding S2263 is its potential impact on taxpayers and the state revenue. Proponents argue that indexing tax thresholds to inflation will provide much-needed economic relief, particularly to low- and middle-income earners, who often feel the burden of rising costs. Critics, however, might concern that such adjustments could limit state revenue, especially if tax structures do not keep up with the growing demands for public services amidst inflationary pressures. The balance between providing tax relief and maintaining adequate state funding will be a key area of focus as discussions continue.

Companion Bills

No companion bills found.

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