New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2567

Introduced
2/8/24  

Caption

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

Impact

If enacted, S2567 would significantly reduce the state income tax liability for many older residents by exempting RMDs from taxation. This exclusion is designed as a financial benefit to senior citizens, potentially leading to increased disposable income, which could encourage spending within the economy. The measure could also contribute to broader tax fairness, acknowledging that many retirees rely on such distributions as a key component of their income during their retirement years.

Summary

Senate Bill S2567 proposes to provide a gross income tax exclusion for minimum required distributions (RMDs) from qualified retirement plans in New Jersey. The bill aims to relieve seniors aged 72 and over from the burden of including these distributions as part of their gross income for state tax purposes. The measure reflects an effort to ease the financial constraints faced by retirees who are compelled by federal law to withdraw these mandatory distributions from their retirement savings.

Contention

Despite its potential benefits, there may be points of contention surrounding S2567. Critics could argue that while the bill helps seniors, it might reduce state revenue from income taxes, which could impact funding for essential public services. Furthermore, there may be discussions regarding the equity of providing tax exclusions primarily to a single demographic, as opposed to offering broader tax relief measures that address the needs of varying socioeconomic groups across the state.

Companion Bills

NJ A3207

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 S3007

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

NJ A2938

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

NJ A3207

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 S879

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

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.

NJ S553

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

NJ S3593

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

NJ A295

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

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