New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2176

Introduced
1/9/24  

Caption

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

Impact

If enacted, A2176 would create a significant change in how New Jersey addresses the growing issue of student loan debt. It establishes a framework for tax relief that targets borrowers making substantial repayments on their student loans, with the hope of easing financial stress among younger populations entering the workforce. In addition, the bill mandates that taxpayers use the credit exclusively to repay their loans within a two-year window. The bill allocates up to $10 million in credits per fiscal year, potentially benefiting a considerable number of taxpayers with significant student loan debt.

Summary

Assembly Bill A2176, titled the 'Student Loan Debt Relief Tax Credit Act,' aims to provide financial relief for individuals burdened by student loan debt by establishing a gross income tax credit. This credit allows qualified taxpayers to receive up to $5,000 based on their student loan payments made during the taxable year. To qualify, taxpayers must have incurred a minimum of $20,000 in student loan debt and have at least $5,000 outstanding at the time of applying for the credit. The bill is designed to alleviate some financial pressures on borrowers by enabling them to apply credit against their tax obligations.

Contention

Discussion surrounding the bill has raised points of contention, particularly about its long-term sustainability and effectiveness. While proponents argue that financial relief is necessary to help tackle the student debt crisis, critics express concern about the limited capacity of the program, given the $10 million annual cap on credits. This raises questions regarding the adequacy of support for a potentially large population of borrowers. Additionally, there are concerns about whether the tax credit will significantly affect borrowers’ overall financial health and whether it will encourage further borrowing or reliance on loans without addressing the root causes of escalating education costs.

Companion Bills

NJ S3017

Carry Over "Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

NJ A4813

Carry Over "Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

Previously Filed As

NJ A4813

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

NJ S3017

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

NJ A1818

Establishes gross income tax credit and corporation business tax credit for student loan payments.

NJ A1597

Establishes gross income tax credit and corporation business tax credit for student loan payments.

NJ S744

Establishes gross income tax credit and corporation business tax credit for student loan payments.

NJ S1451

Establishes gross income tax credit and corporation business tax credit for student loan payments.

NJ A1086

Permits cosigners to student loans under New Jersey College Loans to Assist State Students (NJCLASS) Loan Program to make payments on loans; allows gross income tax deduction for certain payments under NJCLASS Loan Program.

NJ A2928

Permits cosigners to student loans under New Jersey College Loans to Assist State Students (NJCLASS) Loan Program to make payments on loans; allows gross income tax deduction for certain payments under NJCLASS Loan Program.

NJ HB680

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

NJ AB2018

Personal Income Tax Law: refundable credit: student loan debt.

Similar Bills

NJ A4813

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

NJ S3017

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

NJ A583

"New Jersey Works Act"; concerns businesses and pre-employment training programs; provides tax credit to businesses supporting pre-employment training programs; appropriates $3 million.

AZ HB2875

Tax payments; electronic funds transfer

NJ S1485

"New Jersey Works Act"; Permits businesses to create pre-employment training programs in partnership with nonprofit organizations or educational institutions; provides tax credit to businesses that provide financial assistance to pre-employment training programs; makes appropriation.

NJ S2306

"New Jersey Works Act"; permits businesses to apply for tax credits for establishing approved pre-employment and work readiness training programs in partnership with schools, nonprofit organizations, or educational institutions.

NM HB213

School Solar Tax Credits

NJ A2369

"New Jersey Works Act"; concerns businesses and pre-employment training programs; provides tax credit to businesses supporting pre-employment training programs; appropriates $1 million.