This New Jersey bill creates a state tax credit of up to $2,500 annually for residents who provide care to a qualifying relative (a relative aged 65 or older, or 50 or older with a disability meeting income limits) or to any individual with a disability. The credit covers expenses like medical equipment, home modifications, in-home care services, and transportation for medical care. Caregivers must submit documentation including receipts, proof of payment, and verification of care to claim the credit. Any unused credit amount that reduces tax liability to zero is refunded as an overpayment.
This bill would allow New Jersey taxpayers to voluntarily contribute to the state's General Fund when filing their gross income tax return. Taxpayers could choose to direct part of their tax refund or add a separate contribution, with administrative costs deducted before net funds are deposited into the General Fund. The General Fund is the primary account for most state revenues, funding essential government operations and appropriations. The bill requires the Division of Taxation to implement this option on tax forms for taxable years beginning after its enactment.
This bill (A 896) allows New Jersey taxpayers who move to the state to begin work to deduct certain moving expenses from their gross income. It covers reasonable costs for moving household goods, travel (including lodging), and storage for the taxpayer and their household members (defined as those sharing the former and new residence, excluding employees/tenants). To qualify, taxpayers must work full-time in New Jersey for at least 39 weeks within the first year of moving (or 78 weeks over two years for self-employed individuals), with exceptions for death, disability, or involuntary job loss. The deduction applies to taxable years beginning after the bill’s enactment.
This bill provides a $250 annual state income tax credit to homeowners within 1,000 feet of Barnegat Bay who replace grass lawns with stone, crushed shells, or similar non-maintenance landscaping. It directly affects property owners in that zone, including those who already made the switch before the bill's effective date. The credit aims to reduce chemical runoff (like fertilizers and pesticides) from lawns into the bay by incentivizing low-maintenance alternatives. The policy change is a direct tax incentive, not a regulatory mandate, for eligible homeowners to adopt environmentally friendly landscaping.
This New Jersey bill allows eligible residents to deduct 50% of out-of-pocket expenses for in vitro fertilization (IVF) treatment from their gross income when filing state taxes. It directly affects individuals or couples paying for IVF who are not covered by specific health insurance plans (including state programs like the State Health Benefits Program) and whose expenses aren't already deductible as medical costs. The deduction applies to costs for the taxpayer, spouse, or domestic partner, but excludes amounts reimbursed by insurance or already claimed under existing medical expense deductions. The law takes effect immediately for tax years beginning after its enactment.
This bill increases the portion of rent that counts toward property tax deductions for eligible renters in New Jersey, raising it from 18% to 30% for tenants with annual gross income of $150,000 or less. It directly affects low-to-moderate-income renters who occupy residential rental properties as their primary residence. The key change modifies the definition of "rent constituting property taxes" in the tax code, allowing a larger share of rent payments to reduce taxable income. This applies to all qualifying residential rental units, including those in mobile home parks, but maintains the 18% rate for renters earning over $150,000 annually.
This bill eliminates the 3-year time limit for New Jersey tax authorities to reassess income tax when a taxpayer received an erroneous refund due to intentional fraud. It directly affects taxpayers who intentionally filed false returns to obtain extra money back from the state. The key change removes the previous 3-year deadline, allowing tax assessments at any time for cases where fraud caused the refund. This applies only to deliberate fraud, excluding accidental errors, negligence, or reliance on incorrect advice. The law retroactively covers cases from the five years before the bill's enactment.
This bill (A1183) amends New Jersey's gross income tax code to exclude certain retirement contributions from taxable income. It directly affects New Jersey residents who contribute to qualified pension plans, deferred compensation plans, or certain individual retirement savings accounts (like IRAs). The key provision allows these specific contributions to be excluded when calculating taxable income, reducing the tax burden for eligible individuals. The bill creates a new deduction for eligible retirement savings, aligning New Jersey tax treatment more closely with federal rules for these contributions. This is a procedural tax code change with no new programs or funding mechanisms.
This bill (A 1850) sets a flat 5.9% tax rate on New Jersey gross income above $37,500 for single filers or $75,000 for married couples filing jointly, while exempting all income below those thresholds from taxation. It directly affects New Jersey residents whose taxable income exceeds these filing-status-specific limits. The key provision replaces previous tiered tax brackets with a single flat rate for income above the exemption thresholds. This change simplifies the tax structure for higher earners while maintaining tax exemption for lower-income taxpayers. The bill was introduced in 2026 and referred to the Assembly Commerce and Economic Development Committee.
This bill (A 3691) would exempt income earned in the form of tips from New Jersey's state gross income tax. It directly affects service industry workers (such as servers, bartenders, and hair stylists) who receive tips as part of their earnings. The key provision amends New Jersey's tax code to remove "tips" from the list of taxable income categories under the definition of "gross income." As a result, tips would no longer be subject to state income tax, reducing the tax burden for affected workers. The bill is currently pending in the Assembly Labor Committee.
