New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1757

Introduced
1/9/24  

Caption

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

Impact

The introduction of this bill could have significant implications for state tax law. Currently, the tax benefit is limited to the veterans themselves and only available for the year of their death if filing jointly. By allowing spouses to claim the exemption in subsequent years, the bill promotes financial security for families of veterans and acknowledges their sacrifices. This change would likely increase the disposable income of surviving spouses, positively impacting their economic situation.

Summary

Assembly Bill A1757 seeks to extend the current gross income tax exemption granted to veterans to their surviving spouses. Specifically, the bill amends N.J.S.54A:3-1 to allow a deceased veteran's spouse to continue claiming a $6,000 exemption from gross income for tax purposes. This exemption would remain in effect until the spouse remarries, providing a financial benefit during a potentially vulnerable period following the loss of their partner. The bill aims to honor the service of veterans and provide continued support to their families.

Contention

While the bill is positioned as supportive of veteran families, it may face scrutiny during discussions about fiscal responsibility and the potential loss of tax revenue for the state. Critics might point out the need for funding and how extending benefits might impact state budgets, especially if a significant number of veterans qualify for the exemption. Additionally, there may be discussions regarding what constitutes adequate recognition of veterans compared to the resource allocation for other state programs aimed at different demographic groups. As a result, debates around this bill might highlight broader themes of equity and the state's fiscal priorities.

Companion Bills

NJ S1927

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

NJ A762

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

NJ S1698

Carry Over Extends veteran's gross income tax exemption to spouses of deceased 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

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

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

Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

NJ A762

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