New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S737

Introduced
1/11/22  
Refer
1/11/22  
Report Pass
2/28/22  
Engrossed
3/3/22  
Refer
3/7/22  

Caption

Excludes contributions made to certain retirement savings plans under gross income tax.

Impact

The impact of S737 on state laws primarily concerns the modification of tax codes that define what constitutes taxable income. By removing contributions to certain retirement savings plans from gross income calculations, the bill aims to incentivize savings behavior among residents. This change may lead to more residents actively participating in retirement saving programs, potentially resulting in decreased reliance on state-funded social services in the future as individuals will be more financially prepared for retirement. Furthermore, this could align New Jersey's tax policies with other states that have already implemented similar tax exclusions, improving the competitive landscape for residents considering retirement options.

Summary

Senate Bill S737 aims to amend the New Jersey Gross Income Tax laws by excluding contributions made to certain retirement savings plans from gross income tax calculations. This measure is intended to enhance the financial security of individuals saving for retirement, thereby encouraging more widespread participation in retirement saving plans such as 401(k)s, IRAs, and other eligible plans. The bill seeks to modify N.J.S.54A:5-1 and relevant sections of P.L.1983, c.571 to ensure that such contributions are not counted as part of taxable income, thereby making it easier for residents to save for their future without the additional burden of taxation on their contributions.

Sentiment

The sentiment surrounding S737 appears to be largely positive, particularly among those advocating for increased retirement security. Proponents argue that the bill will foster a culture of saving and financial independence among residents, enhancing overall economic stability. However, there are concerns from some quarters regarding the potential loss of tax revenue that might result from this exclusion, arguing that it could affect the state’s budget allocations for public services. Overall, the discussions highlighted the balance between fostering individual financial responsibility and addressing the implications for state funding.

Contention

Notable points of contention revolve around the legislative discussion regarding the long-term fiscal impacts of excluding these contributions from taxable income. Critics of the bill express concerns that while the intent is to bolster retirement savings, it may also create disparities in tax burdens among different income groups. The potential exclusion might provide more benefit to higher earners who can afford to contribute significantly towards retirement plans, while not adequately addressing the needs of lower-income residents who may struggle to save at all. This reflects a broader debate on equity in tax policy and the balance between incentivizing savings while ensuring fair taxation practices.

Companion Bills

NJ A512

Same As Excludes contributions made to certain retirement savings plans under gross income tax.

Similar Bills

NJ A932

Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ S225

Excludes from gross income contributions that certain federal employees classified as criminal investigators make to federal Thrift Savings Fund.

NJ S371

Excludes from gross income contributions that certain federal employees classified as criminal investigators make to federal Thrift Savings Fund.

NJ S4317

Excludes contributions made to certain retirement savings plans under gross income tax.

NJ A512

Excludes contributions made to certain retirement savings plans under gross income tax.

NJ S3780

Provides gross income tax exclusion for distributions from individual retirement accounts to qualified charitable organizations.

NJ S2357

Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ S951

Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.