Bill
Bill > A1484
NJ A1484
NJ A1484Provides gross income tax credit to certain taxpayers who pay for certain in-home services through health care service firm.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill provides a refundable gross income tax credit to a taxpayer who has gross income of less than $150,000 for the taxable year and who pays a health care service firm to have an individual employed, placed, or arranged to be placed at the residence of the taxpayer to provide in-home companion services, health care services, or personal care services. This credit is only available to those taxpayers who are permanently and totally disabled or who are age 65 or older. In calculating the credit amount, the credit is limited to 20 percent of relevant expenses incurred by the taxpayer during the taxable year, and expenses that have been reimbursed or paid by an insurance company are to be excluded and cannot be claimed.
AI Summary
This bill establishes a refundable gross income tax credit for New Jersey taxpayers with gross income under $150,000 who pay a registered health care service firm for in-home services, such as companion, health care, or personal care services, provided to them at their residence. This credit is specifically for individuals who are permanently and totally disabled or are age 65 or older, and it is calculated as 20 percent of the relevant expenses incurred, excluding any amounts reimbursed by insurance. The credit is applied after other tax credits and payments, and any excess credit will be refunded to the taxpayer, with certain limitations. Companion services are defined as non-medical supervision and socialization, health care services are those requiring a license or certification to maintain or restore health, and personal care services involve assistance with daily living activities by licensed or certified personnel. Permanently and totally disabled means an inability to engage in substantial gainful activity due to a medically determinable impairment. The bill takes effect immediately and applies to taxable years beginning on or after January 1st following its enactment.
Committee Categories
Health and Social Services
Sponsors (4)
Last Action
Introduced, Referred to Assembly Health Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A1484 |
| BillText | https://pub.njleg.gov/Bills/2026/A1500/1484_I1.HTM |
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