New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A3207

Introduced
1/9/24  

Caption

Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

Impact

The exclusion of RMDs from state gross income tax has the potential to benefit a considerable portion of the elderly population in New Jersey. With high living costs and the financial pressures associated with retirement, this bill would allow seniors to retain more of their income, thereby improving their overall economic stability. The bill is expected to affect state revenue, as it will reduce the taxable income reported by eligible seniors. This could lead to discussions about the sustainability of state funding for public services that are heavily relied upon by the senior community.

Summary

Assembly Bill A3207 proposes a significant reform to the tax structure regarding retirement funds in New Jersey by excluding minimum required distributions (RMDs) from gross income taxation. Specifically, the bill aims to alleviate the tax burden on seniors who are mandated by federal law to withdraw a minimum amount from their retirement accounts once they reach the age of 72. By exempting these distributions from state income tax, the bill seeks to better the financial situation of many seniors living in New Jersey, enhancing their ability to manage their retirement funds without penalty from state taxation.

Contention

While the intent of A3207 is to provide relief to seniors, it may also lead to discussions around equity and state budget allocations. Opponents may argue that tax breaks for a specific demographic could create a funding gap for state programs that serve all residents, potentially impacting services available to younger populations and those outside the defined age bracket. Thus, while the bill is designed to assist seniors directly, the broader implications on state budgeting and potential disparity in benefits may generate debate among lawmakers and constituents alike.

Companion Bills

NJ S2567

Same As Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

NJ A2938

Carry Over Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

NJ S3007

Carry Over Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

Previously Filed As

NJ A2938

Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

NJ S3007

Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

NJ S2567

Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

NJ S3780

Provides gross income tax exclusion for distributions from individual retirement accounts to qualified charitable organizations.

NJ A4739

Allows distributions from NJBEST account to Roth IRA as qualified withdrawals and excludes such distributions from gross income tax.

NJ A1109

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

NJ A2055

Excludes under gross income tax certain contributions to qualified pension plans, deferred compensation plans and provides deduction for certain individual retirement savings.

NJ A1115

Excludes under gross income tax certain contributions to qualified pension plans, deferred compensation plans and provides deduction for certain individual retirement savings.

NJ A5784

Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

NJ A3812

Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

Similar Bills

AZ HB2412

Appropriations; highway and road projects

AZ HB2304

Appropriations; highway and road projects

AZ HB2543

Appropriations; greater Arizona transportation projects

CA SB1339

Electricity: microgrids: tariffs.

CA AB1664

Energy: self-generation incentive program: block grant.

CA AB3111

Distributed energy resources and aggregated distributed energy resources: reporting.

CA SB284

Electricity: energization transparency and efficiency: wholesale distribution service.

CA SB977

Horse racing: charity racing days: nonprofit corporation or trust: distributions to qualified disabled jockeys.