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NJ A5452

NJ A5452
Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.


summary

Introduced
03/15/2021
In Committee
03/15/2021
Crossed Over
Passed
Dead
01/11/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill amends the eligibility requirements concerning other sources of income as it relates to the retirement income exclusion. Under current law, taxpayers are not allowed to claim the retirement income exclusion if they have income in excess of $3,000 from certain sources of income, such as salaries, wages, tips, fees, commissions, net profits from businesses, distributive share of partnership income, net pro rate share of S corporation income, and others. This bill increases the income limit for those sources of income to $25,000. However, if a taxpayer's total gross income exceeds $100,000, the taxpayer will still be ineligible for this exclusion.

AI Summary

This bill amends the eligibility requirements for the retirement income exclusion in New Jersey. It increases the income limit from $3,000 to $25,000 for certain sources of income, such as salaries, wages, and business income. However, if a taxpayer's total gross income exceeds $100,000, they will still be ineligible for this exclusion. The bill also gradually increases the maximum retirement income exclusion amounts over time, reaching up to $100,000 for a married couple filing jointly by 2020.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduced, Referred to Assembly Appropriations Committee (on 03/15/2021)

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