Maddy summaryThis bill eliminates a $375 minimum tax for New Jersey S corporations with New Jersey gross receipts under $100,000 annually. It directly affects small New Jersey S corporations (pass-through business entities) that generate less than $100,000 in total revenue within the state. The key change removes the minimum tax obligation, meaning these businesses will pay no tax if their calculated tax liability is below $375, while other tax rules remain unchanged. This applies to S corporations with qualifying low gross receipts, not to other business types.
Asm. Vicky Flynn
Sponsored bills
Maddy summaryThis bill (A3163) would allow New Jersey residents to deduct charitable contributions made to qualifying New Jersey-based organizations from their state gross income tax. The deduction amount would mirror the federal deduction allowed under IRS Section 170 for the same contribution, regardless of whether the taxpayer claims the federal itemized deduction. It directly affects New Jersey taxpayers who donate to charities registered under New Jersey's Charitable Registration Act or exempt from it, provided the charity maintains a physical presence in the state (office, employees, services). The policy applies to contributions made in taxable years starting January 1 after enactment, pending legislative approval.
Maddy summaryThis New Jersey bill (A-569) would exclude certain retirement savings plan contributions, withdrawals, and rollovers from state income tax calculations. It directly affects New Jersey residents who use retirement accounts like 401(k)s or IRAs, as these transactions would no longer be counted toward their taxable income. The key mechanism is amending the state's gross income definition to explicitly exempt these retirement-related transactions from taxation. This change would reduce the taxable income of qualifying retirement account holders without altering federal tax treatment.
Maddy summaryThis bill requires courts to mandate a psychological examination for parents who lost custody of their child (due to being deemed unfit, neglectful, or grossly immoral) but haven't had parental rights terminated, when the child is in a grandparent's care and the parent seeks custody changes. It applies specifically to cases where grandparents hold custody under existing law (R.S.9:2-9). The key mechanism adds a new requirement that courts must order this examination before altering custody arrangements, ensuring parental fitness is assessed. The bill amends New Jersey's child custody statute (R.S.9:2-10) to include this provision for such cases. It does not change existing grounds for losing custody but adds a step for parents seeking to regain custody under these specific circumstances.
Maddy summaryThis bill requires the New Jersey state government to appropriate a minimum of $10 million annually from the General Fund to the Department of Health for Public Health Priority Funding. It directly affects local health departments across New Jersey, which currently rely on property taxes and restricted state/federal funds for specific services like vaccines or environmental health. The funding would provide dedicated, unrestricted resources to cover operational costs and support core public health programs, rather than being tied to specific purposes. This establishes a mandatory annual appropriation starting July 1 after the bill's effective date, restoring a funding mechanism eliminated in 2011.
Maddy summaryThis bill prohibits courts from awarding custody or visitation rights to individuals convicted of specific sex crimes against minors, including criminal sexual contact, luring children, human trafficking involving minors, lewdness, or promoting child prostitution. It expands existing law to cover additional offenses beyond sexual assault, requiring courts to deny such rights unless clear and convincing evidence shows it is in the child’s best interest. The law applies to all minor children, including those who were victims or born from the crime. Courts must delay enforcement for 10 days to allow appeals, but it does not terminate parental rights or affect child support obligations.
Maddy summaryThis bill (A 336), titled "Monica's Law," requires New Jersey courts to use evidence-based risk assessments in child custody cases where domestic violence is alleged. It mandates a standardized parenting time questionnaire for parents raising safety concerns and an evidence-based guide for judges to evaluate risks like prior violence, substance abuse, or child exposure. Courts must temporarily restrict parenting time while gathering information, then consider safety-focused alternatives like supervised visits or counseling. The law directly affects parents in custody disputes, courts making custody decisions, and children at potential risk from domestic violence.
Maddy summaryThis New Jersey bill (A 2649) requires all health insurance plans sold in the state to cover annual mental health screenings as part of standard coverage for mental health conditions and substance use disorders. It applies to hospital service, medical service, and health service insurance contracts, mandating that insurers provide this coverage under the same terms and conditions as physical health care - meaning no stricter copays, deductibles, or review processes for mental health than for other medical services. The law aligns with federal parity requirements and specifically adds the annual screening as a covered benefit. This directly affects all health insurance companies operating in New Jersey and their policyholders, ensuring access to preventative mental health care without additional cost barriers.
Maddy summaryThis bill removes an exemption in New Jersey's Smoke-Free Air Act that previously allowed smoking in casinos and casino simulcasting facilities. Currently, these venues could permit smoking in areas used for gambling (like slot machine rooms or table games), but the bill would eliminate that exception. After passage, all indoor areas of casinos and simulcasting facilities open to the public for gambling would be required to be smoke-free. This change aligns these venues with the state's general indoor smoking ban, which applies to most public workplaces and spaces.
Maddy summaryThis New Jersey bill allows public school students to miss class for participating in musical performances at military funerals, including playing "Taps," without the absence counting as unexcused. It directly affects students in public schools who perform at these ceremonies honoring veterans or service members. The law requires schools to record such absences as excused on attendance records, exclude them from perfect attendance calculations, and not list them on transcripts or employment forms. Students must provide documentation to verify their participation, as determined by school administrators.