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Bill > A1073


NJ A1073

NJ A1073
Requires Director of Division of Taxation to study impact of State business income taxes on business out-migration, business formation, and employment.


summary

Introduced
01/27/2016
In Committee
01/27/2016
Crossed Over
Passed
Dead
01/08/2018

Introduced Session

2016-2017 Regular Session

Bill Summary

This bill directs the Director of the Division of Taxation in the Department of the Treasury ("director") to engage in a continuous study of the impact of New Jersey business income taxes on business out-migration, business formation, and employment and create a Tax Policy Impact Report for annual submittal to the Governor and Legislature. In conducting the study, the director would examine data available from corporation, partnership, and other appropriate New Jersey income tax returns. The Tax Policy Impact Report would consist of the study's findings and recommendations, including whether any State or local tax laws or policies may be modified to improve the State's business climate and decrease the financial impact of taxes on businesses residing in New Jersey.

AI Summary

This bill directs the Director of the Division of Taxation to conduct a continuous study on the impact of New Jersey's business income taxes on business out-migration, business formation, and employment. The director will examine data from corporation, partnership, and other relevant tax returns, and annually submit a Tax Policy Impact Report to the Governor and Legislature, including recommendations on whether any state or local tax laws or policies should be modified to improve the state's business climate and decrease the financial impact of taxes on businesses residing in New Jersey.

Committee Categories

Business and Industry

Sponsors (2)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/27/2016)

bill text


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