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  • NJ A524
  • Authorizes innocent spouse relief under the gross income tax.
Introduced
(1/27/2016)
In Committee
(1/27/2016)
Crossed OverPassedSignedDead/Failed/Vetoed
2016-2017 Regular Session
This bill explicitly authorizes innocent spouse relief under the gross income tax. The purpose of this bill is to allow innocent spouses to disentangle themselves from the gross income tax liabilities of their tax deficient spouses. The bill allows a taxpayer that has been granted innocent spouse relief for federal income tax purposes to be granted comparable relief for New Jersey gross income tax purposes. The bill also allows a taxpayer that qualifies for innocent spouse relief for federal income tax purposes, but who has not applied, to seek innocent spouse relief for New Jersey gross income tax purposes. The bill is set to take effect immediately and to allow innocent spouse relief on the same statute of limitation timeline as is used for federal income tax purposes.
Budget
Introduced, Referred to Assembly Budget Committee  (on 1/27/2016)
 
 

Date Chamber Action Description
1/27/2016 A Introduced, Referred to Assembly Budget Committee
Date Motion Yea Nay Other
None specified