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Bill > S1127


NJ S1127

NJ S1127
Provides $3,000 gross income tax deduction for certain taxpayers providing home care for an elderly relative.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill provides a $3,000 deduction from gross income for New Jersey taxpayers who provide more than one-half of the support of a relative, at least 70 years of age, who lives in the taxpayer's home for at least six months of the taxable year. To qualify for this deduction the gross income of a taxpayer filing an individual return may not exceed $35,000 and the gross income of a taxpayer filing a joint return may not exceed $50,000.

AI Summary

This bill provides a $3,000 deduction from gross income for New Jersey taxpayers who provide more than half of the support for a relative who is at least 70 years old and lives in the taxpayer's home for at least six months of the taxable year. To qualify, the taxpayer's gross income cannot exceed $35,000 for individual filers or $50,000 for joint filers. The bill applies to taxable years beginning after the date of enactment.

Committee Categories

Health and Social Services

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 01/09/2024)

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