New Jersey S 4211: Establishes county college-based adult centers for transition for individuals with developmental disabilities; makes annual appropriation of $4.5 million.

Bill Text

S4211 

SENATE, No. 4211 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED MAY 11, 2026

Sponsored by:

Senator� RAJ MUKHERJI

District 32 (Hudson)

Senator� BRITNEE N. TIMBERLAKE

District 34 (Essex)

SYNOPSIS

���� Increases amount of allowable New Jersey earned 
income tax credit from 40 percent to 50 percent of federal benefit amount. 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act increasing the amount of the New Jersey earned income 
tax credit and amending P.L.2000, c.80.

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

���� 1.��� Section 2 of P.L.2000, 
c.80 (C.54A:4-7) is amended to read as follows:

���� 2.��� There is established the 
New Jersey Earned Income Tax Credit program in the Division of Taxation in the 
Department of the Treasury.

���� a.���� (1) A resident 
individual who is eligible for a credit under section 32 of the federal 
Internal Revenue Code of 1986 (26 U.S.C. s.32) shall be allowed a credit for 
the taxable year equal to a percentage, as provided in paragraph (2) of this 
subsection, of the federal earned income tax credit that would be allowed to 
the individual or the married individuals filing a joint return under section 
32 of the federal Internal Revenue Code of 1986 (26 U.S.C. s.32) for the same 
taxable year for which a credit is claimed pursuant to this section, subject to 
the restrictions of this subsection and subsections b., c., d. and e. of this 
section and the modifications of paragraph (4) of this subsection.

���� (2) For the purposes of the 
calculation of the New Jersey earned income tax credit, the percentage of the 
federal earned income tax credit referred to in paragraph (1) of this 
subsection shall be:

���� (a) 10% for the taxable year 
beginning on or after January 1, 2000, but before January 1, 2001;

���� (b) 15% for the taxable year 
beginning on or after January 1, 2001, but before January 1, 2002;

���� (c) 17.5% for the taxable year 
beginning on or after January 1, 2002, but before January 1, 2003;

���� (d) 20% for taxable years 
beginning on or after January 1, 2003, but before January 1, 2008;

���� (e) 22.5% for taxable years 
beginning on or after January 1, 2008 but before January 1, 2009;

���� (f) 25% for taxable years 
beginning on or after January 1, 2009 but before January 1, 2010;

���� (g) 20% for taxable years 
beginning on or after January 1, 2010, but before January 1, 2015;

���� (h) 30% for taxable years 
beginning on or after January 1, 2015, but before January 1, 2016;

���� (i) 35% for taxable years 
beginning on or after January 1, 2016, but before January 1, 2018;

���� (j) 37% for the taxable year 
beginning on or after January 1, 2018, but before January 1, 2019;

���� (k) 39% for the taxable year 
beginning on or after January 1, 2019, but before January 1, 2020; [and]

���� (l) 40% for taxable years 
beginning on or after January 1, 2020, but before January 1, 2026; and

���� (m)� 50% for taxable years 
beginning on or after January 1, 2026.

���� (3) To qualify for the New 
Jersey earned income tax credit, if the claimant is married, except for a 
claimant who files as a head of household or surviving spouse for federal 
income tax purposes for the taxable year, the claimant shall file a joint return 
or claim for the credit.

���� (4) A resident individual who 
is at least 18 years of age or older, but cannot claim a qualifying child as 
defined under section 152 of the federal Internal Revenue Code of 1986 (26 
U.S.C. s.152) for the federal earned income tax credit, shall be eligible for 
the New Jersey earned income tax credit if that resident individual is 
ineligible to claim the federal earned income tax credit due to� age 
requirements.� The resident individual shall meet all qualifications, except 
for the minimum or maximum age, for the federal earned income tax credit in 
order to be eligible for the New Jersey earned income tax credit.� Calculation 
of the New Jersey earned income tax credit available to individuals pursuant to 
this paragraph shall be predicated on the federal maximum amount for taxpayers 
with no qualifying child for each taxable year beginning on and after January 
1, 2020.

���� b.��� In the case of a 
part-year resident claimant, the amount of the credit allowed pursuant to this 
section shall be pro-rated, based upon that proportion which the total number 
of months of the claimant's residency in the taxable year bears to 12 in that 
period. For this purpose, 15 days or more shall constitute a month.

���� c.���� The amount of the 
credit allowed pursuant to this section shall be applied against the tax 
otherwise due under N.J.S.54A:1-1 et seq., after all other credits and 
payments. If the credit exceeds the amount of tax otherwise due, that amount of 
excess shall be an overpayment for the purposes of N.J.S.54A:9-7; provided 
however, that subsection (f) of N.J.S.54A:9-7 shall not apply. The credit 
provided under this s