This bill creates a New Jersey state income tax credit for child care staff and registered family day care providers. Eligible workers must have worked continuously for six months in their current role and directly supervise children. The credit amount varies by income level (ranging from $500 to $1,500 annually) and depends on whether they care for infants/toddlers (under 30 months) or older children, with higher credits for infant care. To qualify for the full infant care credit, workers must spend at least 50% of their time providing direct child care services.
This bill allows New Jersey taxpayers with gross income of $85,000 or less to deduct certain higher education tuition and fee expenses paid during the year. The deduction applies to expenses for the taxpayer, their spouse, or dependents who are enrolled as matriculated students at accredited public or independent colleges or universities. It covers tuition and fees paid directly to the institution, not other education costs. The policy change takes effect immediately for taxable years after enactment.
This bill exempts certain military compensation from New Jersey's state income tax for residents who serve outside the state. Specifically, it excludes pay received by New Jersey-domiciled service members deployed or stationed out-of-state for at least six months during a tax year, including housing allowances, subsistence payments, and mustering-out benefits. The policy directly affects New Jersey residents serving in the U.S. Armed Forces who are not stationed within New Jersey for a significant portion of the year. The bill amends New Jersey tax code section 54A:6-7 and would take effect immediately upon enactment. (Note: The bill is pending, introduced January 13, 2026, and not yet enacted.)
This New Jersey bill (A 3620) provides tax credits to farm employers who offer lodging or transportation benefits to their employees. Farm employers can claim up to $250 per employee for qualifying lodging (must be on-site, required for employment, and provided for at least six weeks) and up to $500 per employee for transportation benefits (reimbursing actual costs like transit or fuel). The credits apply to both corporation business tax and gross income tax, but cannot exceed 50% of the employer’s tax liability. It directly affects New Jersey farm businesses that provide these specific employee benefits.
This bill creates a tax credit for New Jersey employers who pay up to $5,000 annually toward the student loans of qualifying STEM graduates. It directly affects employers in the state who hire full-time employees with STEM degrees from New Jersey public colleges, who live and work in New Jersey, and have outstanding, non-defaulted student loans. Employers can claim this credit against corporation business tax or gross income tax, with eligibility certified by the Higher Education Student Assistance Authority. The credit applies to loans paid on or after the date the bill takes effect (January 1 following enactment).
This bill provides a New Jersey tax credit of up to $500 for spouses of active-duty military members who must pay professional licensing fees after relocating to the state due to a permanent military move. It applies to fees required for licenses the spouse held before moving, such as for nursing, law, or engineering, and covers costs incurred within 13 months of the relocation order. The credit directly reduces the spouse's state tax bill for that year, with excess credit treated as a refund. It targets military families facing financial burdens when rebuilding careers after frequent relocations.
New Jersey's Bill A 3438 would provide a $1,000 annual refundable tax credit to staff members working at licensed childcare centers. Eligible staff include full-time, part-time, substitute, and contract workers employed during the center's operating hours. If the credit reduces a taxpayer's state income tax liability to zero, the excess amount is paid as a cash refund. The credit applies to married couples filing jointly (each spouse claims the full $1,000) and takes effect for tax years beginning January 1 following enactment.
This bill eliminates a requirement for New Jersey veterans to have served in active duty or federal active duty to qualify for a $6,000 gross income tax exemption. It directly affects honorably discharged veterans of the U.S. Armed Forces, reserve components, and New Jersey National Guard members who previously needed active duty service to claim this exemption. The key change removes the phrase "in active duty status or federal active duty status" from the tax code, allowing all eligible honorably discharged veterans to claim the exemption regardless of their service status. The policy change applies to taxable years beginning after the bill's enactment.
This New Jersey bill creates a tax credit for residents who pay for care expenses of qualifying senior parents. It allows caregivers to claim up to $10,000 annually in tax credits for qualified expenses like home health services, medical equipment, or home modifications, provided they submit documentation such as receipts and physician certifications. To qualify, the senior parent must be 60+ (or 50+ with disability and income limits), and the caregiver must be a New Jersey resident providing care. The credit does not apply to expenses covered by insurance or government programs, and caregivers must attach proof with their tax returns.
This bill increases New Jersey's refundable tax credit for property taxes paid on a primary residence (homestead) from $50 to $200. It directly affects homeowners and tenants who pay property taxes or rent that includes property taxes on their primary residence, including seniors aged 65+ and qualifying blind or disabled taxpayers. Instead of claiming a property tax deduction, eligible taxpayers can now choose a flat $200 credit against their income tax, which is refundable (meaning they receive cash even if they owe no tax). The change applies to taxable years beginning after enactment and is designed to provide greater tax relief for qualifying residents.
