New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A1482

Introduced
1/13/26  

Caption

Excludes contributions made to certain retirement savings plans under gross income tax.

Impact

If passed, A1482 would create a more favorable tax environment for individuals contributing to their retirement savings. By allowing these contributions to be excluded from gross income, the bill encourages residents to invest in their financial futures, potentially leading to increased savings rates. Furthermore, it aligns state tax practices with federal guidelines, simplifying the tax code for retirement accounts and reducing complexities that might deter contributions.

Summary

Assembly Bill A1482 seeks to amend New Jersey's tax law by excluding contributions made to various retirement savings plans from gross income tax calculations. The main focus of the bill is to provide tax relief to taxpayers who contribute to specific retirement plans that qualify under federal tax law, such as 401(k) plans, 403(b) annuities, and government deferred compensation plans. The proposed change aims to incentivize retirement savings and alleviate financial burdens on individuals planning for retirement.

Contention

Despite its positive implications for many, A1482 may face scrutiny regarding its impact on state revenue. Critics may argue that the bill could significantly decrease tax revenues, affecting funding for public services offered by the state. Additionally, some stakeholders might express concern that such tax exclusions disproportionately benefit higher-income individuals who are more likely to have access to these retirement savings plans. As a result, debates may arise regarding the equity and sustainability of the tax policy proposed by this bill.

Companion Bills

NJ A932

Carry Over Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ S2357

Carry Over Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ S1406

Same As Excludes contributions made to certain retirement savings plans under gross income tax.

NJ S3329

Same As Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ S4317

Carry Over Excludes contributions made to certain retirement savings plans under gross income tax.

Similar Bills

No similar bills found.