New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S394

Introduced
1/9/24  
Introduced
1/13/26  
Refer
1/9/24  

Caption

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

Impact

The enactment of SB 394 will significantly alter the existing framework governing utility service interruptions, enhancing consumer protection during a vulnerable recovery period. Utilities will need to adjust their operational policies and customer service procedures to comply with this legislation, which requires them to work with customers experiencing financial difficulties rather than penalizing them with service disconnections. This aligns with the state's broader aim to mitigate the socioeconomic impacts of the pandemic on residents, particularly on low-income households who rely heavily on these essential services.

Summary

Senate Bill 394, introduced in New Jersey, aims to protect residential customers from the discontinuation of essential utility services, including electric, gas, water, and sewer, following the expiration of the COVID-19 public health emergency. The bill stipulates that public utilities must not disconnect services due to nonpayment for a period of 180 days after the emergency is lifted. Instead, it mandates utilities to establish deferred payment agreements with these customers that afford them the opportunity to complete monthly payments over a minimum span of 48 months. This provision is particularly pertinent considering the financial hardships many residents have faced due to the pandemic.

Sentiment

The general sentiment surrounding SB 394 is largely supportive, with many stakeholders applauding the measure as a necessary safeguard for vulnerable populations. Advocacy groups and consumer rights organizations perceive it positively, emphasizing the importance of maintaining utility access during challenging economic times. However, some utility companies may express concerns regarding the potential financial implications of being barred from disconnection, perceiving it as a challenge to their operations and cash flow management.

Contention

While the bill appears to have broad support, there are notable points of contention regarding its financial feasibility and the implications for utility companies. Critics argue that the temporary suspension of disconnections could strain utilities financially, especially if many customers fail to comply with the deferred payment agreements. Additionally, discussions around the definition of a 'public health emergency' and how to ensure adequate enforcement measures for compliance raise further complexities. Overall, the approach taken by SB 394 highlights a balancing act between ensuring consumer protection and maintaining the operational integrity of public utilities.

Companion Bills

NJ A677

Same As Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S991

Carry Over Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A5078

Carry Over Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ S271

Carry Over Requires new employers to reimburse certain former employers for law enforcement training costs.

Previously Filed As

NJ A1611

Removes income-based limitations on gross income tax exclusion for pension and retirement income.

NJ A1274

Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.

NJ A3824

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S3689

Expands eligibility for pension and retirement income exclusion to taxpayers with incomes exceeding $150,000, and increases amount of exclusion that qualifying taxpayers may claim.

NJ S982

Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

NJ A1259

Provides retirement income exclusion under gross income tax for certain persons with income over $3,000 from part-time employment.

NJ AB2336

Personal Income Tax Law: exclusions from income: retirement: overtime.

NJ SB268

Income taxes: gross income exclusions: state of emergency: natural disaster settlements.

NJ SB376

Incomplete gift nongrantor trusts: Personal Income Tax Law.

NJ AB814

Personal Income Tax Law: exclusions: law enforcement retirement.

Similar Bills

NJ S2877

Requires advance written notice before discontinuance of State aid or services.

NJ A4273

Requires advance written notice before discontinuance of State aid or services.

NJ S252

Requires advance notice of water supply discontinuations for non-payment of local government water bills; requires offer of payment plan in certain circumstances.

NJ S394

Prohibits public utilities from discontinuing residential electric, gas, water, and sewer service after expiration of coronavirus public health emergency; requires public utilities to implement deferred payment agreements for services.

NJ A1457

Prohibits public utilities from discontinuing residential electric, gas, water, and sewer service during coronavirus 2019 state of emergency; requires those utilities to implement deferred payment agreements for those services.

CT HB06409

An Act Concerning Undue Delay In Workers' Compensation Claims.

NJ A1858

Requires certain telecommunications, cable television, and public utility service providers to notify BPU of service discontinuance to public entities 14 business days prior to shutoff.

NJ S2670

Prohibits electric, gas, or water public utility service discontinuances to residential customers during certain epidemics.