Bill > S2194

Introduced Session

This bill allows taxpayers with Individual Taxpayer Identification Numbers (ITIN) to qualify for the New Jersey earned income tax credit (NJEITC) program. Under the federal earned income tax credit program, a taxpayer, including a spouse if filing a joint return, is required to have a Social Security number issued by the federal Social Security Administration in order to qualify. Eligibility for the NJEITC is generally linked to the federal earned income tax credit program; thus, an individual taxpayer who has an ITIN does not qualify for either the federal or State programs. The bill modifies the eligibility criteria under the NJEITC program to allow taxpayers with ITINs to qualify for the tax credit. The sponsor's intent is for all records submitted by a taxpayer as part of their application for the NJEITC to remain confidential and privileged as set forth in the confidentiality statute that affects any State tax law.

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Teresa Ruiz (D)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 03/16/2020)