A3545

Realigns transfer inheritance tax payment due date to coincide with payment due date for federal estate tax.

Introduced·1/13/26
Introduced Text

Aligns New Jersey transfer inheritance tax payment due date with federal estate tax.

This bill modifies the New Jersey transfer inheritance tax to set the payment due date at nine months following death, matching the federal estate tax due date. The change aims to streamline inheritance tax filing procedures in New Jersey. The bill takes effect immediately for payments due on or after its enactment date.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Regulated Professions Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 13

Assembly

Introduced, Referred to Assembly Regulated Professions Committee