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Bill > A1568


NJ A1568

NJ A1568
Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.


summary

Introduced
01/11/2022
In Committee
01/11/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

AI Summary

This bill allows employees to deduct from their gross income up to $5,250 for amounts paid by their employers for certain educational assistance programs and student loan payment assistance. The deduction for educational assistance is allowed under Section 127 of the Internal Revenue Code, which excludes such assistance from federal taxable income. The deduction for student loan payment assistance covers payments made by employers towards an employee's qualified higher education expenses, including loan refinancing. These deductions may be claimed in addition to other exemptions and deductions allowed to the taxpayer.

Committee Categories

Education

Sponsors (3)

Last Action

Introduced, Referred to Assembly Higher Education Committee (on 01/11/2022)

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