New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3051

Introduced
9/22/22  
Refer
9/22/22  

Caption

Exempts discharge of student loan debt of certain veterans through the federal Total and Permanent Disability discharge process from taxation under the gross income tax.

Impact

The bill is intended to provide financial relief for disabled veterans, ensuring that they are not further burdened by state taxes on loans that are forgiven due to their disabilities. By not counting discharged debts as part of gross income, the legislation reinforces the state's commitment to supporting veterans and recognizes the sacrifices they have made. Currently, New Jersey does not tax discharged debts, and this bill serves to codify that treatment specifically for the targeted group of veterans.

Summary

Senate Bill S3051 aims to exempt the discharge of certain student loan debts for veterans from being subject to taxation under New Jersey's gross income tax. Specifically, it targets veterans who have had their student loan debts discharged through the federal Total and Permanent Disability discharge process. This relates to service-connected disabilities, where individuals deemed totally and permanently disabled by the Department of Veterans Affairs can have their federal student loan obligations waived.

Contention

Although the bill has gained favor among supporters who advocate for veterans' rights and financial assistance, there may be concerns raised regarding its potential implications on state revenue. Some might argue that any exemption in the tax code may set a precedent for future exemptions or tax breaks. However, the strong support from military and veterans' affairs groups emphasizes the need for protective measures for disabled veterans without significant opposition at this time.

Companion Bills

NJ A655

Same As Exempts discharge of student loan debt of certain veterans through the federal Total and Permanent Disability discharge process from taxation under the gross income tax.

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