New Jersey 2026-2027 Regular Session

New Jersey Senate Bill S982

Introduced
1/13/26  

Caption

Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

Impact

The bill is intended to alleviate the financial burden on retirees who supplement their income through part-time work. By allowing for tax exclusions on retirement income, the bill aims to promote continued workforce participation among older individuals while ensuring they are not penalized through excessive taxation on their savings and pensions. Under the current law, retirement income exclusions are already in place, but this bill seeks to expand these benefits to those who have income from part-time work, thus creating a more favorable tax environment for older citizens.

Summary

Bill S982, proposed in New Jersey, aims to provide a retirement income exclusion under the gross income tax specifically for individuals over the age of 62 who earn income from part-time employment exceeding $3,000. The legislation seeks to amend existing laws concerning how retirement income is taxed, ensuring that certain pensions and retirement benefits are exempt from gross income calculations for eligible taxpayers. This adjustment would allow older residents to retain more of their income, fostering financial independence in their later years.

Contention

Discussion around bill S982 may center on the implications of expanding tax exclusions. Supporters argue that providing additional financial relief to seniors is essential in addressing the economic difficulties some retirees face. Opponents, however, might raise concerns about potential revenue losses for the state and the effectiveness of such exclusions in enhancing the quality of life for seniors. Ensuring that this bill complements existing income exclusion laws while considering financial implications for state revenue will likely be key points of contention among lawmakers.

Companion Bills

NJ S553

Carry Over Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

NJ A3812

Carry Over Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

NJ A1259

Same As Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

Similar Bills

AZ SB1787

Exactions; individualized determinations; appeal

NJ A1611

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

CO HB1018

Long-term Care Services for Nursing Home Residents

NJ A3824

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S3689

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S354

Modifies eligibility requirements for other retirement income exclusion concerning other sources of income.

CA SB245

Criminal procedure.

NJ S3000

Codifies and extends authorization for certain out-of-State health care practitioners and recent graduates of health care training programs to practice in New Jersey.