New Jersey A 1445: Directs installation of electric vehicle charging stations at service areas on State's toll roads.

Bill Text

A1445 

ASSEMBLY, No. 1445 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman ERIK K. SIMONSEN

District 1 (Atlantic, Cape May and Cumberland)

SYNOPSIS

���� Provides gross income tax credit of up to $500 to 
taxpayers who utilize high impact tutoring.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act providing a gross income tax credit to taxpayers 
who utilize high impact tutoring and supplementing chapter 4 of Title 54A of the New Jersey Statutes.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a. �A qualified taxpayer 
shall be allowed a credit against the tax otherwise due for the taxable year 
pursuant to the �New Jersey Gross Income Tax Act,� N.J.S.54A:1-1 et seq., in an 
amount equal to the service cost of a high impact tutor that shall not exceed 
$500 for a taxable year.

���� b.��� Tax credits shall be 
awarded for the taxable year during which the high impact tutor is utilized.� 
In the case of married individuals filing a separate return, only one 
individual shall be permitted to claim the credit allowed pursuant to this 
section in a taxable year.

���� c.���� If the credit allowed 
pursuant to this section, together with any other payments, credits, deductions, 
and adjustments allowed by law, reduces a qualified taxpayer�s tax liability 
otherwise due under N.J.S.54A:1-1 et seq. to zero, the amount of the credit 
remaining shall be paid to the taxpayer as a refund of an overpayment in 
accordance with N.J.S.54A:9-7; provided, however, that subsection (f) of that 
section, concerning the allowance of interest, shall not apply.

���� d.��� As used in this section:

���� �High-Impact Tutoring� means 
tutoring that has directly demonstrated significant gains in student learning 
through state-of-the-art research studies or tutoring that has characteristics 
proven to accelerate student learning.

���� 2.� This act shall take effect immediately.

STATEMENT

���� This bill allows taxpayers who 
utilize high impact tutoring a gross income tax credit of up to $500.

���� High-impact tutoring means 
tutoring that has directly demonstrated significant gains in student learning 
through state-of-the-art research studies or tutoring that has characteristics 
proven to accelerate student learning.

���� The gross income tax credit 
allowed under this bill may be claimed for the taxable year during which high 
impact tutoring is utilized.� The 
bill also provides that the gross income tax credit is refundable if the 
taxpayer has no tax liability against which the credit may be applied.� The tax 
payer will receive the remaining credit amount from the State in cash.