New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S51

Introduced
1/11/22  

Caption

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

Impact

The proposed legislation serves to revise Section 3 of P.L.1996, c.60, which governs deductions under the New Jersey Gross Income Tax Act. The increase from $10,000 to $25,000 is a significant adjustment and reflects contemporary economic challenges. If enacted, this measure will provide more comprehensive tax relief and potentially empower residents to better manage their finances amid rising living costs. It could also enhance retention and support for families and individuals considering homeownership or rental in the state.

Summary

Senate Bill S51 proposes an increase in the maximum gross income tax deduction allowed for property taxes paid on homesteads from $10,000 to $25,000. This increase acknowledges the growing financial burden that property taxes and rents impose on families in New Jersey. By raising the deduction limit, the bill aims to offer substantial relief to residents who own homes or rent units, thus supporting the fiscal well-being of households across the state.

Contention

While the bill is designed to alleviate financial burdens, it may also spark debates centered on budget implications and equity. Supporters argue that increasing the deduction will directly benefit taxpayers and stimulate economic activity by enabling families to allocate resources more effectively. Critics, however, may express concerns about the fiscal implications for state revenue and whether such measures disproportionately benefit higher-income households, who might be more likely to max out the increased deduction. Further discussions in legislative circles will likely focus on balancing effective tax relief with responsible state budget management.

Companion Bills

No companion bills found.

Similar Bills

NJ S1678

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A1119

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A2061

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ S2279

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A964

Increases and indexes maximum homestead property tax deduction under gross income tax.

NJ A241

Increases and indexes maximum homestead property tax deduction under gross income tax.

NJ S2343

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.