New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3007

Introduced
9/22/22  

Caption

Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

Impact

If enacted, S3007 is expected to have a significant impact on state tax laws, particularly for older residents who are affected by the federal RMD requirements. By excluding RMDs from state gross income taxation, the bill would alleviate the financial strain on seniors, thereby promoting financial stability among the elderly living in New Jersey. The immediate effect of the enactment would be seen in the tax obligations of seniors, helping to reduce their overall taxable income significantly.

Summary

Senate Bill No. 3007, introduced in the New Jersey legislature, proposes to provide a gross income tax exclusion for minimum required distributions (RMDs) from qualified retirement plans for individuals aged 72 and older. This bill aims to relieve the tax burden on seniors by eliminating state income tax on the mandatory withdrawals that federal law requires from these retirement accounts. The motivation for the bill is to support New Jersey's aging population by allowing them to retain more of their retirement savings.

Contention

While there is general support for the bill among advocates for the elderly, potential points of contention may arise regarding the implications for state revenue. Critics might argue that the exclusion of RMDs from taxation could influence New Jersey's fiscal health, especially if it results in a noticeable reduction in tax income from this demographic. There may be discussions addressing the balance between providing necessary financial relief to seniors and maintaining adequate funding for public services that could be affected by a decrease in tax revenues.

Companion Bills

NJ A2938

Same As Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

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