This bill allows New Jersey taxpayers to voluntarily redirect a portion of their state income tax refund (or make a separate contribution) into a dedicated "School Aid Contribution Fund." The collected funds are required to supplement, not replace, the state's annual school aid budget, with all money deposited into the fund being annually appropriated to school districts through the existing school funding formula. Taxpayers can choose to contribute via their tax return, and the Legislature must use all collected funds to increase school aid without reducing the prior year's state funding level.
S 2264 establishes the "New Jersey Reproductive Health Care Equitable Access Fund" within the state Treasury. Taxpayers can voluntarily add a contribution to their New Jersey gross income tax return to support this fund, with net contributions (after administrative costs) deposited into it. The Legislature would annually allocate all funds in the account equally to the three largest Medicaid reproductive health care providers in the state, requiring them to use the money to provide services (including pregnancy-related care and pregnancy termination) to low-income individuals who cannot afford them. The bill defines "reproductive health care services" broadly to cover medical, surgical, counseling, and referral services related to the human reproductive system. The bill was introduced in the Senate on January 13, 2026, and referred to the Health Committee.
This bill creates a program to help mental health professionals working with children and adolescents in New Jersey reduce student loan debt. It provides two direct financial incentives: (1) up to $1,000 per year in loan redemption payments (capped at four years total) for licensed professionals employed full-time in this field, and (2) a $1,000 tax credit against state income tax for qualifying professionals. To qualify, participants must be New Jersey residents, hold relevant licenses, maintain full-time employment serving minors, and have outstanding eligible student loans. The program is administered by the Higher Education Student Assistance Authority and requires annual proof of residency and employment. The bill is pending before the Senate Higher Education Committee.
This bill extends New Jersey's $6,000 gross income tax exemption for veterans to their surviving spouses. Currently, spouses can claim the exemption only in the year a veteran dies (if filing jointly), but not in subsequent years. The bill would allow surviving spouses to continue claiming the exemption annually until they remarry, provided the veteran was eligible for the exemption in the year they died. This change directly affects spouses of deceased veterans who were honorably discharged and received the tax benefit. The exemption reduces taxable income for qualifying households, lowering their state tax liability.
S 3214 creates the "New Jersey Earn and Learn Program" to provide tax credits for employers offering structured apprenticeships and paid internships that lead to permanent jobs. Employers receive a $3,000 tax credit per enrolled individual (apprentice or intern) for the first year, with an additional $1,000 available for small businesses, for enrollees from underrepresented groups, or if the enrollee secures full-time employment after completing the program. The program requires participants to maintain full-time employment for six months post-program and limits participation to three years per individual. These tax credits reduce the employer's corporation business tax or gross income tax.
This bill extends New Jersey's gross income tax medical expense deduction to cover costs for collecting and storing umbilical cord blood from a taxpayer's biological child or dependent's biological child. It specifically applies to services provided by licensed providers meeting Department of Health standards (N.J.A.C.8:8-13.10), making these costs deductible like other medical expenses. The deduction applies whether the banking is for preventative health purposes or immediate use, but excludes services for treating existing medical conditions. This change directly affects New Jersey taxpayers who use qualified cord blood banking services.
This bill would allow New Jersey disabled veterans to deduct up to $5,000 annually from their gross income for service animal expenses, including purchasing, training, and maintenance costs like food, grooming, and veterinary care. To qualify, a veteran must be a New Jersey resident honorably discharged from military service with a service-connected disability as confirmed by the U.S. Veterans Administration. The deduction applies to expenses not already covered by existing medical expense deductions and requires submitting proof of eligibility to the Division of Taxation. It will take effect for tax returns filed for the 2024 tax year and beyond.
This bill provides New Jersey corporations with a tax credit equal to 15% of wages paid to qualified community health workers (up to $2,500 per worker) for both corporation business tax and gross income tax. To qualify, employers must apply to the Commissioner of Health for certification that an employee meets specific criteria: working at least 10 hours weekly, completing a state-approved training program, and not being an independent contractor. The credit is limited to 50% of tax liability per year and may be carried forward if unused. It directly affects New Jersey businesses hiring community health workers - professionals who connect underserved communities to healthcare resources and educate providers about access barriers.
New Jersey's S 572, the Caregiver's Assistance Act, provides a refundable tax credit to residents caring for eligible seniors. It allows qualifying caregivers earning under $100,000 (or $50,000 if filing separately) to claim a credit equal to 22.5% of up to $3,000 in annual care expenses - capped at $675 per year - covering services like home health care, adult day care, and home modifications. The credit applies to seniors aged 60+ (or 50+ with disability benefits) who meet income thresholds, and it is refundable, meaning caregivers can receive cash back if the credit reduces their tax liability to zero. Multiple caregivers sharing responsibility for the same senior must split the credit equally unless they agree otherwise in writing.
S 1846 provides a $250 deduction from gross income for New Jersey taxpayers serving full-time in the military on active duty for the entire taxable year. This directly affects active-duty military members who reside in New Jersey and meet the full-year service requirement, potentially reducing their state tax liability. The deduction applies to taxable years beginning after the next January 1 following enactment, with the bill taking effect immediately upon passage. The sponsor notes it would impact approximately 7,669 active-duty military personnel in New Jersey as of 2017, based on Department of Defense data.
