New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S537

Introduced
1/11/22  

Caption

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

Impact

If enacted, this bill will likely enhance the financial well-being of many families who are currently excluded from the NJEITC due to their lack of a Social Security number. This change not only aims to create a more inclusive state tax policy but may also contribute to reducing poverty levels among low-income working families in New Jersey. The bill is structured to ensure that all records submitted by applicants for the NJEITC remain confidential, thereby reinforcing trust in the process among potential applicants.

Summary

Senate Bill S537 seeks to expand eligibility for the New Jersey Earned Income Tax Credit (NJEITC) program by allowing taxpayers with Individual Taxpayer Identification Numbers (ITINs) to qualify for the credit. Currently, only those with Social Security numbers can receive benefits under both the federal and state earned income tax credit programs. By including taxpayers with ITINs, the bill aims to assist a broader demographic, particularly immigrant workers who contribute to the economy but lack Social Security numbers.

Contention

While supporters argue that the bill is a necessary step towards equity in tax benefits for all workers, critics may raise concerns regarding the implications of expanding eligibility. Some stakeholders could argue that allowing ITIN holders to qualify might create challenges in verifying income and ensuring compliance with tax obligations. The fundamental debate revolves around balancing the equitable treatment of all workers with the complexity and potential administrative burden it may create for state tax authorities. As such, discussions surrounding this bill highlight the often contentious nature of tax policy reform, where economic assistance meets regulatory scrutiny.

Companion Bills

NJ A1689

Same As Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

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