Bill
Bill > A3545
NJ A3545
NJ A3545Realigns transfer inheritance tax payment due date to coincide with payment due date for federal estate tax.
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 realigns the transfer inheritance tax payment due date to coincide with the payment due date for the federal estate tax. The purpose of this bill is to simplify New Jersey's inheritance tax filing procedures. Generally, inheritance tax payments are due within the following periods: New Jersey Transfer Inheritance Tax-8 Months after DeathFederal Estate Tax-9 Months after Death This bill adjusts the final payment due date for the New Jersey transfer inheritance tax to within nine months following death to coincide with the due date for the federal estate tax. The bill takes effect immediately and applies to New Jersey transfer inheritance tax payments that become due on or after the date of enactment.
AI Summary
This bill adjusts the payment deadline for New Jersey's transfer inheritance tax, which is a tax on assets passed from a deceased person to their beneficiaries, to align with the federal estate tax deadline. Currently, the New Jersey transfer inheritance tax is generally due eight months after death, while the federal estate tax is due nine months after death. This legislation changes the New Jersey deadline to nine months after death, simplifying the filing process for estates by making both tax payments due at the same time. The bill takes effect immediately and applies to any transfer inheritance tax payments that become due on or after the date the bill is enacted.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Introduced, Referred to Assembly Regulated Professions 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/A3545 |
| BillText | https://pub.njleg.gov/Bills/2026/A4000/3545_I1.HTM |
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