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A1445 • 2026

Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.

Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.

Education Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Simonsen, Erik K.
Last action
2026-01-13
Official status
Introduced, Referred to Assembly Education Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.

Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.

What This Bill Does

  • Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.
  • Topic: Education Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-13 New Jersey Legislature

    Introduced, Referred to Assembly Education Committee

Official Summary Text

Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.
Topic:
Education
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
A1445

ASSEMBLY, No. 1445

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman ERIK K. SIMONSEN

District 1 (Atlantic, Cape May and Cumberland)

SYNOPSIS

���� Provides gross income tax credit of up to $500 to
taxpayers who utilize high impact tutoring.

CURRENT VERSION OF TEXT

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

��

An Act

providing a gross income tax credit to taxpayers
who utilize high impact tutoring and
supplementing chapter 4 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. �A qualified taxpayer
shall be allowed a credit against the tax otherwise due for the taxable year
pursuant to the �New Jersey Gross Income Tax Act,� N.J.S.54A:1-1 et seq., in an
amount equal to the service cost of a high impact tutor that shall not exceed
$500 for a taxable year.

���� b.��� Tax credits shall be
awarded for the taxable year during which the high impact tutor is utilized.�
In the case of married individuals filing a separate return, only one
individual shall be permitted to claim the credit allowed pursuant to this
section in a taxable year.

���� c.���� If the credit allowed
pursuant to this section, together with any other payments, credits, deductions,
and adjustments allowed by law, reduces a qualified taxpayer�s tax liability
otherwise due under N.J.S.54A:1-1 et seq. to zero, the amount of the credit
remaining shall be paid to the taxpayer as a refund of an overpayment in
accordance with N.J.S.54A:9-7; provided, however, that subsection (f) of that
section, concerning the allowance of interest, shall not apply.

���� d.��� As used in this section:

���� �High-Impact Tutoring� means
tutoring that has directly demonstrated significant gains in student learning
through state-of-the-art research studies or tutoring that has characteristics
proven to accelerate student learning.

���� 2.�
This act shall take effect immediately.

STATEMENT

���� This bill allows taxpayers who
utilize high impact tutoring a gross income tax credit of up to $500.

���� High-impact tutoring means
tutoring that has directly demonstrated significant gains in student learning
through state-of-the-art research studies or tutoring that has characteristics
proven to accelerate student learning.

���� The gross income tax credit
allowed under this bill may be claimed for the taxable year during which high
impact tutoring is utilized.� T
he
bill also provides that the gross income tax credit is refundable if the
taxpayer has no tax liability against which the credit may be applied.� The tax
payer will receive the remaining credit amount from the State in cash.