New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S525

Introduced
1/9/24  

Caption

Reduces gross income tax rates by ten percent over three years.

Impact

The introduction of S525 is expected to moderate the steep progressivity seen in the current gross income tax structure in New Jersey. By gradually decreasing tax rates, the bill aims to lessen the disparities faced by those with varying levels of taxable income. The potential positive outcomes may include increased disposable income for residents and a possible boost in local economic activity due to higher consumer spending.

Summary

Senate Bill S525 proposes a reduction in gross income tax rates by ten percent over a span of three years. This reduction aims to alleviate the gross income tax burden on individuals, estates, and trusts within New Jersey. The bill specifically amends the existing tax table outlined in N.J.S.54A:2-1 and schedules the deductions to occur as one-third of the total reduction for each year commencing from January 1, 2013. By providing incremental reductions, the bill seeks to offer a more manageable transition for taxpayers as they adjust to the lower rates over time.

Sentiment

The sentiment around bill S525 seems cautiously optimistic, as proponents argue that reducing gross income tax can stimulate economic growth and make the state more attractive for residents. However, there may also be concerns regarding the implications for state revenue, especially in regard to funding for public services. The sentiment varies significantly among stakeholders, with those in favor highlighting the benefits to taxpayers, while critics may worry about the long-term fiscal health of the state.

Contention

Notable points of contention surrounding S525 may center on the balance between tax relief and the financial repercussions of decreasing state revenue. Some fiscal analysts and community advocates might express reservations about how these tax reductions will affect public services essential for residents, such as education, healthcare, and infrastructure. The bill's proponents would need to address these concerns regarding sustainability and provide reassurance that essential services can continue to be funded adequately.

Companion Bills

NJ A1053

Same As Reduces gross income tax rates by ten percent over three years.

NJ S197

Carry Over Reduces gross income tax rates by ten percent over three years.

NJ A1657

Carry Over Reduces gross income tax rates by ten percent over three years.

Similar Bills

NJ A1053

Reduces gross income tax rates by ten percent over three years.

NJ S197

Reduces gross income tax rates by ten percent over three years.

NJ A1657

Reduces gross income tax rates by ten percent over three years.

NJ A2898

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ A2665

Re-establishes 6.37 percent as top marginal gross income tax rate.

NJ S840

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ S1863

Revises gross income tax rates for joint filers and similar taxpayers and designated as Marriage Penalty Elimination Act.

NJ A4324

Modifies certain tax brackets under gross income tax.