New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3940

Introduced
6/8/23  
Refer
6/8/23  

Caption

Increases child tax credit under gross income tax.

Impact

The anticipated impact of S3940 on state laws primarily concerns the financial relief provided to families in New Jersey. By increasing the child tax credit, the bill aims to improve the economic standing of households with young children, ultimately seeking to reduce child poverty rates. Fiscal analysts may note how this increase could influence state revenue and budget allocations, as more individuals and families utilize the enhanced tax credits. Furthermore, this shift reflects a growing prioritization of support for families and children at the state legislative level, aligning with broader social welfare goals.

Summary

Senate Bill S3940, introduced in the New Jersey legislature, seeks to increase the child tax credit under the state's gross income tax laws. Specifically, the bill proposes to double the current amount of the credit provided to resident taxpayers with children under the age of six. The existing credit is $500 for taxpayers earning $30,000 or less, gradually phasing out for incomes above that threshold. With this bill, that credit is set to rise to $1,000 for those earning $30,000 or less, and it will also increase for higher income brackets below $80,000, thereby extending financial support to a larger segment of families with young children.

Contention

While the bill appears to have bipartisan support from lawmakers who recognize the benefits of providing tax relief to families, there may be areas of contention regarding its long-term fiscal implications. Critics are likely to voice concerns regarding the increased cost to the state treasury and the potential necessity for offsets or spending cuts elsewhere. Additionally, discussions may arise about the overall effectiveness of tax credits as a tool for alleviating poverty, as opposed to direct funding or investments in early childhood programs. Thus, while the bill aims to support families, it opens avenues for debate on fiscal responsibility and the best methods to achieve social welfare goals.

Companion Bills

NJ A5672

Same As Increases child tax credit under gross income tax.

Previously Filed As

NJ A5672

Increases child tax credit under gross income tax.

NJ S2523

Provides child tax credit under gross income tax.

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 S3674

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.

NJ A3249

Increases amount of State child tax credit and revises income and age eligibility criteria.

NJ A5815

Increases amount of State child tax credit and revises income and age eligibility criteria.

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.

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