S.1451

Establishes gross income tax credit and corporation business tax credit for student loan payments.

Introduced·1/9/24
Introduced Text

New Jersey S1451 establishes tax credits for student loan payments for qualified taxpayers and businesses.

New Jersey S1451 establishes tax credits for student loan payments for qualified taxpayers and businesses. The bill provides a credit against the gross income tax (GIT) or the corporation business tax (CBT) for payments made on behalf of a qualified employee, defined as a resident who obtained an associate's or bachelor's degree or a graduate degree from an accredited institution of higher education and was employed in New Jersey during the tax year.

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

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Where it stands

Current
Higher Eduction Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

DD
2
0
Democratic CaucusRepublican Caucus

History

Jan 9, 2024

Senate

Introduced in the Senate, Referred to Senate Higher Education Committee