New JerseyNew Jersey would let taxpayers deduct work-related care for dependents under 13
If enacted, taxpayers could subtract work-related care costs for dependent children under 13 from New Jersey taxable income, starting with tax years beginning the year after enactment.
What it does
If enacted, taxpayers could subtract work-related care costs for dependent children under 13 from income in tax years beginning the year after enactment. Household services and costs used for the state care tax credit would not count.
Argument forTaxpayers could owe less New Jersey income tax because deducting work-related care costs for dependent children under 13 would lower their taxable income.
Argument againstFamilies using the state care tax credit for a dependent child under 13 could not also deduct those costs, limiting their possible tax savings.
More detail
New Jersey would let taxpayers subtract eligible care costs from income used to calculate state income tax. It would cover work-related care paid for during the tax year for a taxpayer's dependent child under 13. Household services would not qualify. Taxpayers could not use the same costs for both this deduction and the state care tax credit. The deduction would apply to tax years beginning on or after January 1 of the year after enactment.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 17Introduced, Referred to Assembly Children, Families and Food Security CommitteeIntroduced
Taxes & Budget