New Jersey's Caregiver's Assistance Act creates a tax credit for residents who pay for care of elderly relatives. Caregivers with income under $100,000 (or $50,000 for certain filers) can get 22.5% back on up to $3,000 annually in qualified care costs. Eligible expenses include home health services, adult day care, home modifications, and personal care assistance for qualifying seniors aged 60+ (or 50+ with disability) who meet income requirements. The credit does not apply to costs covered by insurance or government programs, and it's in addition to existing dependent deductions.
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.
S 3312 amends New Jersey's Stay NJ property tax credit program to allow seniors who move to a new primary home within the state during a tax year to still qualify for the credit. The bill changes eligibility rules to include claimants who relocate from one primary home to another within New Jersey during the prior tax year, as long as they owned a primary home (both the old and new) for the entire tax year and meet other requirements like being 65+ and having income under $500,000. This adjustment ensures that seniors who move due to circumstances like downsizing or family care can maintain eligibility without losing the credit. The bill does not alter the existing age, income, or residency criteria for the program.
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 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.
This bill (A 738) expands New Jersey's Wounded Warrior Caregivers Relief Act to provide a tax credit for family caregivers of veterans with service-connected disabilities, regardless of when the disability occurred. It directly affects New Jersey residents who are relatives (up to third degree by blood) caring for a veteran who was honorably discharged and resides with them in New Jersey for at least six months of the year. The credit equals 100% of the veteran's federal disability compensation, capped at $675 per year, and applies to caregivers earning under $100,000 (jointly) or $50,000 (single). The bill revises the definition of "veteran" to include all honorably discharged veterans, not just those with disabilities from post-9/11 service. It was introduced on January 13, 2026, and refers to the Assembly Military and Veterans' Affairs Committee.
This bill allows businesses and nonprofits to adopt and maintain stormwater basins in specific New Jersey watersheds (including Lake Hopatcong, Budd Lake, and others), with the state offering a corporation business tax credit for participation. It requires government agencies to verify adopters' capability to manage basins per environmental regulations, establishes formal adoption agreements, and provides liability protections through waivers and insurance requirements. The program applies only to basins owned by state or local agencies in designated watersheds, with no cost to the agencies themselves. The bill is currently pending in the Assembly Environment Committee (introduced January 13, 2026).
