New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2568

Introduced
2/8/24  

Caption

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.

Impact

The impact of S2568 on state laws is notable as it seeks to alter the financial landscape for older adults and individuals with disabilities. By allowing taxpayers with incomes exceeding $150,000 to qualify for tax exclusions on their pension and retirement income, the bill aims to standardize benefits across broader income levels. This is expected to lead to increased disposable income for a segment of the population that commonly faces high costs in retirement. Furthermore, the bill introduces specific provisions on the amount of income that can be exempted, allowing a full or partial exclusion based on pension payments received, thus making compliance with tax obligations less burdensome for qualifying taxpayers.

Summary

Senate Bill S2568 aims to amend existing tax laws regarding pension and retirement income exclusions in New Jersey. Specifically, the bill expands eligibility for the partial gross income tax exclusion to include taxpayers earning over $150,000 annually, which marks a significant shift from current regulations that limit this benefit to those earning $150,000 or less. Additionally, it increases the amount of exclusion that qualifying taxpayers may claim, thus providing greater financial relief to this demographic. The proposed changes aim to better accommodate the financial realities of retirees who might have higher incomes than the existing threshold allows.

Contention

While the bill's intent appears to provide financial assistance and support to a wider range of retirees, it may also face contention regarding its potential implications on state revenue. Critics could argue that expanding tax exclusions for higher-income individuals may disproportionately benefit wealthier taxpayers, thereby reducing the state's overall tax revenue during a period when budget constraints may already be a concern. As such, discussions around SB2568 may include debates over equity in tax policy and the balance between providing relief and ensuring adequate funding for state services.

Companion Bills

NJ A3925

Same As 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

Carry Over 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.

Similar Bills

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 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.

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 S394

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

NJ A677

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 S991

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