New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1328

Introduced
1/9/24  

Caption

Provides gross income tax deduction to surviving spouses of certain veterans.

Impact

If enacted, A1328 will amend existing state statutes concerning personal exemptions and deductions for income tax purposes. It prioritizes recognizing the sacrifices made by veterans and their families. The bill introduces a definition for a 'surviving spouse' that stipulates eligibility based on the relationship to the veteran at the time of death and the requirement to have lived together continuously. This could help mitigate some financial burdens placed on these families, especially in terms of income tax obligations.

Summary

Assembly Bill A1328 aims to provide a gross income tax deduction of $6,000 to the surviving spouses of certain veterans, specifically those who have died while on active duty or those who were honorably discharged. This initiative seeks to offer financial relief to the families affected by the loss of veterans, acknowledging their contributions and sacrifices. The bill proposes an amendment to Chapter 3 of Title 54A of the New Jersey Statutes, establishing criteria under which surviving spouses can claim this tax benefit.

Contention

One notable point of contention includes the eligibility criteria surrounding remarriage. While the bill allows surviving spouses who remarry under certain conditions to retain the personal deduction, it may raise concerns about the implications for these individuals after remarriage. Critics might argue that such stipulations could create a sense of stigma against remarriage or unjust financial implications for spouses who seek to rebuild their lives. Additionally, some may question whether the $6,000 deduction sufficiently addresses the broader economic challenges faced by surviving families of veterans.

Companion Bills

NJ A1143

Carry Over Provides gross income tax deduction to surviving spouses of certain veterans.

Similar Bills

NJ A2068

Grants gross income tax deduction to mental health care professionals providing services in the State.

NJ A2139

Grants gross income tax deduction to mental health care professionals providing services in the State.

NJ S1698

Extends veteran's gross income tax exemption to spouses of deceased veterans.

NJ S1620

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NJ A3696

Provides gross income tax deduction for volunteers of New Jersey Medical Reserve Corps that serve at least 150 hours during public health emergency.

NJ A2164

Provides gross income tax deduction for volunteers of New Jersey Medical Reserve Corps that serve at least 150 hours during public health emergency.

NJ A2392

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NJ A762

Extends veteran's gross income tax exemption to spouses of deceased veterans.