New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S804

Introduced
1/9/24  

Caption

"New Jersey Disability Savings Act."

Impact

The proposed bill is expected to have a significant impact on state laws governing tax deductions and disability savings. Under the current statute, contributions to ABLE accounts are not deductible on New Jersey tax returns, which could limit the financial resources available to families in need. By implementing these tax deductions and offering matching grants up to $750 for eligible taxpayers, S804 intends to create a more favorable financial landscape for saving towards future disability-related expenses. This can enhance the overall well-being and stability of families with disabled members.

Summary

Senate Bill S804, known as the 'New Jersey Disability Savings Act,' seeks to enhance the existing New Jersey Achieving a Better Life Experience (ABLE) Program by providing financial incentives for individuals with disabilities and their families to save for disability-related expenses. This bill allows taxpayers to receive a full deduction from their gross income for contributions made to a New Jersey ABLE account or a qualifying state ABLE account, thereby encouraging increased participation in these savings programs. The legislation aims to alleviate some of the financial burdens faced by individuals with disabilities, particularly in managing the costs associated with their care.

Contention

While the bill has the potential to foster positive outcomes for those it aims to help, there may be points of contention related to the allocation of state funds for the matching grants. The act states that the matching funds are subject to the annual appropriations process, which raises concerns about the sustainability and reliability of these incentives. Critics may question whether the state can consistently provide these matching grants amidst budget constraints, which could undermine the effectiveness of the program over time.

Companion Bills

NJ A115

Same As "New Jersey Disability Savings Act."

NJ S690

Carry Over "New Jersey Disability Savings Act."

NJ A2043

Carry Over "New Jersey Disability Savings Act."

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