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Bill > A3330


NJ A3330

NJ A3330
Raises income eligibility threshold for pension and retirement income exclusion from gross income to $125,000.


summary

Introduced
02/25/2020
In Committee
02/25/2020
Crossed Over
Passed
Dead
01/11/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill raises the annual income threshold for eligibility for the pension and other retirement income exclusion under the gross income tax to $125,000 for taxable years beginning on or after January 1, 2018. Under current law, qualifying taxpayers with $100,000 or less in annual income and who are at least 62 years old or disabled may exclude certain pension and retirement income from taxable gross income, up to a certain amount, depending on filing status. The current $100,000 annual income threshold for eligibility dates to 2005. The purpose of this bill is to permit more senior and disabled taxpayers to benefit from this tax relief by increasing the annual income threshold, beyond which taxpayers are ineligible for the exclusion.

AI Summary

This bill raises the annual income threshold for eligibility for the pension and other retirement income exclusion under the New Jersey Gross Income Tax from $100,000 to $125,000 for taxable years beginning on or after January 1, 2018. The purpose of this change is to permit more senior and disabled taxpayers to benefit from this tax relief by increasing the income limit beyond which taxpayers are ineligible for the exclusion.

Committee Categories

Business and Industry

Sponsors (2)

Last Action

Introduced, Referred to Assembly Financial Institutions and Insurance Committee (on 02/25/2020)

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