New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2173

Introduced
1/9/24  

Caption

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

Impact

The passage of S2173 would modify existing New Jersey tax statutes to incorporate ITIN-holding taxpayers into the NJEITC framework. This change is anticipated to have a significant positive impact on low-income families who often fall through the cracks of the current tax system due to the lack of a Social Security number. The NJEITC serves as a crucial financial resource for working families, and expanding its eligibility is expected to alleviate some financial burdens, thus promoting greater economic equality within the state. Furthermore, the bill underscores the importance of inclusivity in state-supported financial programs.

Summary

Senate Bill 2173 aims to expand the eligibility criteria for the New Jersey Earned Income Tax Credit (NJEITC) program by allowing taxpayers who have Individual Taxpayer Identification Numbers (ITINs) to qualify. Currently, eligibility for NJEITC is linked to the federal earned income tax credit program, which requires taxpayers to possess a Social Security number. This exclusion has left many low-income residents, including those who legally reside in the state and work but lack a Social Security number, without access to essential financial support. The proposed legislation seeks to make the tax credit available to these individuals, thereby supporting a broader range of residents in achieving economic stability.

Contention

Despite the potential benefits, the bill's introduction could lead to significant discussions and objections regarding the implications of expanding public benefits to individuals who often operate in a gray area of the tax system. Some lawmakers may argue that allowing ITIN holders to qualify for the NJEITC could set a precedent that complicates eligibility for state financial assistance programs. Others may express concerns about the administrative burden on tax authorities in verifying eligibility and maintaining the confidentiality of a broader population seeking tax credits. Overall, the debate surrounding S2173 is expected to focus on striking a balance between supporting economically vulnerable populations while ensuring the integrity of state financial programs.

Companion Bills

NJ A2441

Same As Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ S537

Carry Over Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ A1689

Carry Over Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

Previously Filed As

NJ S537

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ A1689

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ A2441

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

NJ S2003

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

NJ S1790

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

NJ S2229

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ S2458

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ A4082

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NJ A3857

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

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.

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