New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3674

Introduced
2/28/23  

Caption

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

Impact

Under the provisions set forth in Senate Bill S3674, eligible taxpayers with an income up to $80,000 can claim increased tax credits for each qualifying child. For taxpayers with children under six, the credit will rise from $500 to as much as $1,000 over the specified time frame. Similarly, families with children aged six to eleven will receive a credit starting at $500, gradually increasing to $600 starting January 1, 2025. These changes are designed to offer immediate financial support and relief to families navigating challenging economic conditions.

Summary

Senate Bill S3674 introduces a child tax credit aimed at providing financial relief to low-income families with children aged six to eleven. The bill expands the New Jersey Child Tax Credit program, originally limited to children under age six, allowing families with older children to benefit as well. The bill proposes to increase the credit amount over a two-year period, acknowledging the financial pressures faced by families and aiming to enhance child welfare in the state.

Contention

The bill is positioned as a positive reform by its sponsors, aiming to alleviate the financial burden on families. However, potential points of contention may arise regarding the sufficiency of this support, given the rising costs of living and economic disparities. Furthermore, discussions may emerge around the necessity of increased funding to support the anticipated rise in credits claimed, as well as the administrative capacity of the Division of Taxation to manage and report on the increased number of claims effectively.

Companion Bills

NJ A5214

Same As Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

Previously Filed As

NJ S1568

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A3428

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A5214

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A5774

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

NJ A927

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

NJ S4100

Expands eligibility for pension and retirement income tax exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S3940

Increases child tax credit under gross income tax.

NJ S2568

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ A5672

Increases child tax credit under gross income tax.

NJ A3925

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

Similar Bills

NJ S1568

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A5214

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

NJ A3428

Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.

CA AB525

Foster youth: supervised independent living placement housing supplement

CA AB1112

Foster youth.

CA AB2189

Foster youth.

MI HB4088

Individual income tax: property tax credit; taxable value cap on homestead eligibility for credit; increase and modify adjustment factor. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

AZ HCR2026

Schools; English language learners; requirements