New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1122

Introduced
1/9/24  

Caption

Modifies certain tax brackets under gross income tax.

Impact

If enacted, A1122 would adjust the tax brackets for individual taxpayers, potentially reducing the overall tax burden for those earning below certain thresholds. The modifications would mean that individuals earning up to $68,510 would be subject to a 1.4% tax rate, while those earning up to $119,892 would see a slight increase in the percentage applied to their income. Further adjustments would apply to income levels above these amounts, aiming to create a tax structure that better reflects the current economic realities faced by New Jersey residents.

Summary

Assembly Bill A1122 aims to modify certain tax brackets under New Jersey's gross income tax law. Specifically, the bill proposes adjustments to the income thresholds of the four lowest tax brackets, allowing a more favorable marginal tax rate for many low- and middle-income taxpayers. This legislation is driven by the need to provide financial relief during a period of record-high inflation, which has significantly impacted the ability of residents to afford essential goods and services. By adjusting these tax brackets, the bill seeks to help residents retain more of their income amidst rising living costs.

Contention

The discussions around A1122 may involve debates regarding fiscal responsibility, potential impacts on state revenue, and the long-term implications of altering tax brackets. Supporters are likely to advocate for the immediate relief the bill provides to struggling residents, especially in light of inflation, while opponents might raise concerns over the sustainability of these changes and their effects on state funding for essential services. Lawmakers will need to navigate these discussions carefully to ensure that the revised tax structure does not inadvertently create budget shortfalls or equity issues among different income groups.

Companion Bills

NJ A4324

Carry Over Modifies certain tax brackets under gross income tax.

Similar Bills

NJ S1863

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ S840

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ A2898

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ A2665

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ A4324

Modifies certain tax brackets under gross income tax.

NJ A2059

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ A1118

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ A1053

Reduces gross income tax rates by ten percent over three years.