Bill
Bill > A5953
NJ A5953
NJ A5953Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.
summary
Introduced
07/24/2025
07/24/2025
In Committee
07/24/2025
07/24/2025
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill expands eligibility under the New Jersey earned income tax credit program for taxpayers who are victims of domestic abuse, and cannot file a joint return. Under the federal program, if a taxpayer is married, the taxpayer is required to file a joint return with their spouse to be eligible for the federal earned income credit. However, victims of domestic abuse are typically required to file as married filing separately, losing their federal earned income credit and New Jersey earned income tax credit eligibility in the process. The bill exempts a married taxpayer from the joint filing requirement imposed by federal and State law if the taxpayer files as married filing separately and the taxpayer: (i) is living apart from the taxpayer's spouse at the time the taxpayer files the gross income tax return; (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and (iii) indicates on the taxpayer's gross income tax return that the taxpayer meets the criteria set forth in the bill.
AI Summary
This bill expands eligibility for the New Jersey Earned Income Tax Credit (EITC) to help victims of domestic abuse who cannot file joint tax returns. Currently, married taxpayers are generally required to file joint returns to qualify for the EITC, but domestic abuse victims are often unable to do so. The bill creates an exception that allows married individuals to claim the EITC while filing as "married filing separately" if they meet specific criteria: (1) they are living apart from their spouse when filing their tax return, (2) they are unable to file a joint return due to domestic abuse, and (3) they indicate on their tax return that they meet these conditions. Specifically, the bill modifies existing law to provide this exemption from the joint filing requirement, enabling domestic abuse survivors to access tax credits they would otherwise be unable to claim. The changes will apply to taxable years beginning on or after January 1 following the bill's enactment, providing immediate relief for qualifying taxpayers. This modification aims to provide additional financial support for individuals experiencing domestic abuse by removing a potential barrier to accessing important tax benefits.
Committee Categories
Justice
Sponsors (2)
Last Action
Introduced, Referred to Assembly Judiciary Committee (on 07/24/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/A5953 |
| BillText | https://pub.njleg.gov/Bills/2024/A6000/5953_I1.HTM |
Loading...