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Bill > S879


NJ S879

NJ S879
Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.


summary

Introduced
01/27/2022
In Committee
01/27/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

AI Summary

This bill provides a retirement income exclusion under the New Jersey gross income tax for certain persons with income over $3,000 from part-time employment. Specifically, it allows an exclusion from gross income for retirees aged 62 or older who have no more than $150,000 in total gross income, if they receive more than $3,000 from part-time work but less than the equivalent of 2,000 hours at the minimum wage. The exclusion amount is calculated based on the taxpayer's filing status, with higher exclusions for married couples filing jointly. The bill also allows the Director of the Division of Taxation to quickly implement regulations for this new provision.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 01/27/2022)

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