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.

Introduced·1/13/26
Introduced Text

Expands pension and retirement income exclusion eligibility to taxpayers with incomes over $150,000 and increases exclusion amounts.

The bill expands eligibility for the pension and retirement income exclusion under New Jersey's gross income tax to include taxpayers with incomes exceeding $150,000. It also increases the amount of the exclusion that qualifying taxpayers may claim. Previously, only taxpayers with incomes of $150,000 or less could exclude certain pension and retirement income from taxable gross income. Now, all qualifying taxpayers, regardless of income, can claim a full or partial exclusion.

Included in complete analysis

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

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Where it stands

Current
State and Local Government Committee
Next
Committee decision

Sponsors

0
4
RRRR
Democratic CaucusRepublican Caucus

History

Jan 13

Assembly

Introduced, Referred to Assembly State and Local Government Committee