New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S2650

Introduced
5/16/22  

Caption

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

Impact

The introduction of S2650 is expected to directly influence state tax laws by expanding the deductions available to senior citizens and individuals with disabilities. It will provide financial relief by allowing these individuals to reduce their gross income for tax purposes, which could potentially lower their overall tax liabilities. This is significant considering many seniors rely on fixed incomes from savings and investments, which they may use to pay for necessary care services. By defining 'qualified long-term care services' and delineating the eligibility criteria for these deductions, the bill is poised to ensure that the intended beneficiaries can access the benefits without excessive administrative barriers.

Summary

Senate Bill S2650, introduced in the New Jersey Legislature, aims to provide a gross income tax deduction specifically targeted at senior citizens, blind individuals, and disabled individuals. This legislation allows eligible taxpayers to deduct up to $50,000 in medical expenses incurred for in-home care or for care received in assisted living and long-term care facilities. Additionally, the bill includes provisions for unreimbursed funeral expenses for the deceased spouse or dependents, capped at the same $50,000 limit. This approach intends to alleviate some financial burdens on vulnerable populations who may face substantial medical and funeral costs.

Contention

In essence, while S2650 seeks to amend existing financial obligations of senior citizens and disabled individuals by providing tax relief, the discourse surrounding its implications on state taxation policies and equity among the affected populations continues. Stakeholders will need to evaluate the effectiveness of the bill in achieving its goals amidst the ongoing challenges in the healthcare system.

Companion Bills

No companion bills found.

Previously Filed As

NJ A4039

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

NJ S2725

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

NJ S2021

Provides gross income tax credit for certain expenses paid or incurred for care and support of qualifying senior family member; designated as Caregiver's Assistance Act.

NJ S2303

Provides gross income tax credit for certain expenses paid or incurred for care and support of qualifying senior family member; designated as Caregiver's Assistance Act.

NJ A1581

Provides gross income tax credit for certain expenses paid or incurred for care and support of qualifying senior family member; designated as Caregiver's Assistance Act.

NJ A1802

Provides gross income tax credit for certain expenses paid or incurred for care and support of qualifying senior family member; designated as Caregiver's Assistance Act.

NJ A5776

Provides gross income tax credit to qualified caregivers for care and support expenses incurred for qualifying senior parent.

NJ HB846

Income tax, state; deduction for teaching material expenses.

NJ A4305

Provides gross income tax deduction for in vitro fertilization treatment expenses.

NJ HB103

Income tax, state; deduction for eligible educator qualifying expenses.

Similar Bills

NJ A4039

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

NJ S2725

Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

IN SB0197

Child and dependent care tax credit.

IN SB0255

Child and dependent care tax credit.

IN SB0238

Child and dependent care tax credit.

IN SB0395

Child and dependent care tax credit.

IN SB0234

Child and dependent care tax credit.

HI HB1049

Relating To Income Tax.