New Jersey A 3155: Establishes requirements for use of deadly force.

Bill Text

A3155 

ASSEMBLY, No. 3155 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman JAY WEBBER

District 26 (Morris and Passaic)

Co-Sponsored by:

Assemblyman DiMaio

SYNOPSIS

���� Excludes certain Medicaid income from gross income 
tax.

CURRENT VERSION OF TEXT 

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

��

An Act excluding from gross income taxation certain Medicaid 
income, supplementing chapter 6 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.��� Gross income shall 
not include an amount equal to that proportion of net income derived from New 
Jersey Medicaid practice for the taxable year that the qualified Medicaid 
receipts of that practice for the taxable year bear to the total amount 
received for services at that practice for the taxable year.� 

���� b.��� As used in this section: 

�� �New Jersey Medicaid practice� 
means a medical practice within the State in which a State-licensed physician 
engages in activities such as exercising medical judgments, communicating 
medical judgments and diagnoses to patients and other health care providers, 
and the performance of medical services such as, but not limited to, physical 
examinations and surgical procedures, with regard to patients of that practice 
who are recipients of Medicaid. 

���� �Qualified Medicaid receipts�� 
means amounts received for services from the Medicaid program pursuant to 
P.L.1968, c.413 (C.30:4D-1 et seq.), including amounts received from managed 
care organizations under contract with the Medicaid program for providing 
health care services to eligible program recipients.� 

���� 2.��� This act shall take 
effect immediately and shall apply to taxable years beginning on or after the 
January 1 next following the date of enactment.

STATEMENT

���� This bill excludes from gross 
income taxation certain Medicaid income that would otherwise be taxable in 
order to incentivize physicians and medical practices to treat Medicaid 
patients.� Taxpayer physicians and medical practices in the State that are organized 
as limited liability companies or partnerships benefit from this exclusion.� 
The amount of the exclusion is equal to that proportion of net income from the 
provision of medical services to Medicaid patients in the State that the total 
Medicaid receipts of that practice for the taxable year bear to the total 
amount received for medical services at that practice for the taxable year.

���� The manner in which the amount 
of the exclusion is derived provides an incentive for physicians and practices 
to increase the numbers of Medicaid patients in their practices.� Increased 
numbers of newly Medicaid-eligible and insured patients, resulting from the implementation 
of the federal Affordable Care Act, are in need of physicians for their health 
care needs.� Accordingly, this bill acts to incentivize physicians and 
practices to treat Medicaid recipients by making what would otherwise be the 
taxable portion of Medicaid income, free of income taxation by the State.