New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2398

Introduced
1/9/24  

Caption

Establishes disabled veteran tenant gross income tax credit.

Impact

The credit is designed to enhance the economic stability of disabled veterans, alleviating financial pressure caused by living expenses associated with rental properties. This bill is expected to positively impact the lives of many disabled veterans, providing them with the means to afford housing by reducing the effective cost through tax credits. Furthermore, the legislation supports the broader legislative objective of recognizing and compensating veterans for their service, aligning with other state benefits aimed at aiding those who have served in the military. Additionally, the impact is expected to extend to families of veterans, as spouses filing separately would be entitled to half of the credit if they qualify.

Summary

Bill A2398 aims to establish a nonrefundable gross income tax credit for disabled veterans who are taxpayers residing in rental properties. Under this bill, eligible disabled veterans can claim a tax credit of up to $1,000 for the portion of their rent deemed to constitute property taxes. This initiative recognizes the unique burdens faced by disabled veterans and provides them with financial relief as part of their tax obligations. The credit specifically focuses on the percentage of rent that correlates to property tax liabilities, which has been set at 18 percent of the total rent paid by the veteran.

Contention

Despite its intended benefits, the bill may encounter points of contention particularly regarding the adequacy of the credit amount and its limitations. Critics may argue that while a $1,000 credit can help, it may not cover all the financial challenges faced by disabled veterans, especially in high-rent areas. Furthermore, discussions may arise about the scope of who qualifies as a 'disabled veteran'—specifically, whether the criteria being used effectively encompass all those who need assistance. The relationship between this measure and existing credits offered to elderly or disabled individuals may also ignite debates about overlapping benefits and the equity of assistance distribution amongst different groups.

Companion Bills

NJ S3828

Same As Establishes disabled veteran tenant gross income tax credit.

NJ A2998

Carry Over Establishes disabled veteran tenant gross income tax credit.

Previously Filed As

NJ S3828

Establishes disabled veteran tenant gross income tax credit.

NJ A2998

Establishes disabled veteran tenant gross income tax credit.

NJ A2528

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ A3470

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ S2092

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ S2661

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

NJ A1358

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S182

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S3457

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

Similar Bills

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S3457

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S182

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A1358

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

CA AB219

Property taxes: revenue allocations.

NJ A964

Increases and indexes maximum homestead property tax deduction under gross income tax.

NJ A241

Increases and indexes maximum homestead property tax deduction under gross income tax.

NJ S51

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.