New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A677

Introduced
1/9/24  

Caption

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

Impact

The removal of the income limitations on retirement income tax exclusion could significantly affect thousands of New Jersey residents, empowering them to keep more of their pension and retirement earnings in their pocket instead of surrendering a portion of it to taxes. This bill may lead to increased disposable income for retirees who previously found themselves ineligible for this tax benefit due to their income levels. Furthermore, the provision is set to facilitate a greater economic cushion for the elderly, enhancing their financial stability and enabling them to maintain their living standards during retirement. It reflects a growing acknowledgment of the struggles that retirees may endure in the face of rising living costs.

Summary

A677 is a legislative bill aimed at amending the New Jersey Gross Income Tax laws, specifically by removing the income-based limitations on the gross income tax exclusion for pension and retirement income. The key change proposed by this bill is the elimination of the $150,000 annual income cap, which currently restricts those seeking to exclude qualified pension income from their taxable gross income. Previously, this cap limited the exclusion for individuals earning between $100,000 and $150,000, diminishing the potential tax relief available to those taxpayers. By lifting these restrictions, A677 seeks to provide broader access to financial benefits for a larger demographic of taxpayers, particularly older adults and vulnerable populations reliant on retirement income.

Contention

While the bill promises substantial benefits for many, it is also likely to generate contention among policymakers. Some may argue that lifting the income limitation could unintentionally favor wealthier retirees, thus raising discussions regarding tax equity and fairness. Critics might express concerns about the fiscal implications for state revenues, as broadening exclusions could potentially reduce the tax base and strain public funding for essential services. The debate surrounding A677 is emblematic of wider discussions about how best to support aging populations without compromising state financial health.

Companion Bills

NJ S394

Same As Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S991

Carry Over Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A5078

Carry Over Removes income-based limitations on gross income tax exclusion for pension and retirement income.

Similar Bills

NJ A702

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

NJ A295

Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.

NJ S991

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A5078

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S394

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A3925

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S2568

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S4100

Expands eligibility for pension and retirement income tax exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.