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Bill > S2198

NJ S2198

NJ S2198
Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill allows taxpayers with Individual Taxpayer Identification Numbers (ITIN) to qualify for the New Jersey earned income tax credit (NJEITC) program. Under the federal earned income tax credit program, a taxpayer, including a spouse if filing a joint return, is required to have a Social Security number issued by the federal Social Security Administration in order to qualify. Eligibility for the NJEITC is generally linked to the federal earned income tax credit program; thus, an individual taxpayer who has an ITIN does not qualify for either the federal or State programs. The bill modifies the eligibility criteria under the NJEITC program to allow taxpayers with ITINs to qualify for the tax credit. The sponsor's intent is for all records submitted by a taxpayer as part of their application for the NJEITC to remain confidential and privileged as set forth in the confidentiality statute that affects any State tax law.

AI Summary

This bill expands eligibility for the New Jersey Earned Income Tax Credit (NJEITC) program by allowing taxpayers who have an Individual Taxpayer Identification Number (ITIN) to qualify. Previously, eligibility for the NJEITC was tied to the federal earned income tax credit, which generally required a Social Security number, meaning individuals with ITINs, often used by those who are not eligible for a Social Security number but have tax obligations, could not receive this state tax credit. The bill modifies the NJEITC program's requirements to permit ITIN holders to claim the credit, provided they would otherwise be eligible under federal law, and ensures that all submitted application information remains confidential. This change aims to make the NJEITC accessible to a broader range of low-to-moderate income working individuals and families in New Jersey.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 01/13/2026)
(2 Companion Bills)

bill text

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Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2026/S2198
BillText https://pub.njleg.gov/Bills/2026/S2500/2198_I1.HTM
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