New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1153

Introduced
1/11/22  

Caption

Provides gross income tax credit to health care workers or first responders involved in COVID-19 response.

Impact

If enacted, A1153 will amend the New Jersey Gross Income Tax Act to include this new credit, thus impacting the financial responsibilities of health care workers and first responders in New Jersey. The credit will be applicable for the taxable year starting January 1, 2020, and ending December 31, 2020. The bill allows for the credit to be claimed independently by each individual in the case of married couples filing jointly, thereby ensuring that both spouses can benefit from the relief provided, if eligible.

Summary

Assembly Bill A1153 aims to provide financial relief to health care workers and first responders who have been on the front lines during the COVID-19 pandemic. The bill stipulates a $1,000 income tax credit specifically for those individuals who were directly involved in the treatment and transportation of COVID-19 patients. This legislation is intended to acknowledge and support the efforts of these essential workers during a national health crisis, recognizing their significant contributions to public health and safety.

Contention

While the intent behind A1153 is largely supportive of health care workers and first responders, discussions may arise around the appropriateness of offering tax credits in the context of an ongoing public health crisis. Potential points of contention could include concerns over the financial burden on the state treasury and whether the credit adequately addresses the more extensive needs of the health care system and essential workers during such unprecedented times. Moreover, the bill may spark debates on how best to support those who serve during crises and whether other forms of compensation might be more effective.

Companion Bills

No companion bills found.

Previously Filed As

NJ S4099

Provides gross income tax credit for volunteer first responders who incur costs for child care services.

NJ A4949

Provides gross income tax credit for volunteer first responders who incur costs for child care services.

NJ S718

Provides corporation business and gross income tax credits for employment of community health workers.

NJ A3793

Requires health care facilities to screen health care workers and first responders for symptoms of post-traumatic stress disorder related to COVID-19 pandemic.

NJ A4660

Requires DHS to provide psychiatric service dogs to first responders, health care workers, and other frontline workers suffering from post-traumatic stress disorders due to the COVID-19 pandemic.

NJ HB697

First Responders Income Tax Relief Act; create.

NJ A1484

Provides gross income tax credit to certain taxpayers who pay for certain in-home services through health care service firm.

NJ A1483

Provides temporary gross income tax credit to first time home buyers and seniors.

NJ HB698

First Responders Income Tax Elimination Act; create.

NJ A3449

Allows gross income tax credit for certain child care staff and registered family day care providers.

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