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A1484
ASSEMBLY, No. 1484
STATE OF NEW JERSEY
222nd LEGISLATURE
�
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblyman ROY FREIMAN
District 16 (Hunterdon, Mercer, Middlesex and Somerset)
Assemblywoman LISA SWAIN
District 38 (Bergen)
Assemblywoman SHANIQUE SPEIGHT
District 29 (Essex and Hudson)
Co-Sponsored by:
Assemblyman Tully
SYNOPSIS
���� Provides gross income tax credit to certain taxpayers
who pay for certain in-home services through health care service firm.
CURRENT VERSION OF TEXT
���� Introduced Pending Technical Review by Legislative
Counsel.
��
An Act
providing a gross income tax credit to certain
taxpayers who pay for certain services to be provided at their residence
through a health care service firm, supplementing 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 taxpayer with
gross income of less than $150,000 for the taxable year shall be allowed a
credit against the tax otherwise due under the �New Jersey Gross Income Tax
Act,� N.J.S.54A:1-1 et seq., in an amount equal to 20 percent of the expenses
incurred by the taxpayer during the taxable year for having an individual
employed, placed, or arranged to be placed by a health care service firm to
provide in-home companion services, health care services, or personal care services
to the taxpayer at the taxpayer�s residence.� The credit shall only be
available to a taxpayer who is permanently and totally disabled or is age 65 or
older.
���� b.��� Expenses incurred during
a taxable year by a taxpayer shall not include any amounts reimbursed or paid
by an insurance company.
���� c.���� The amount of the
credit allowed pursuant to this section shall be applied against the tax
otherwise due under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1
et seq., after all other credits and payments.� If the credit exceeds the
amount of tax liability 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.
���� d.��� As used in this section:
���� �Companion services� means non-medical,
basic supervision and socialization services which do not include assistance
with activities of daily living, and which are provided in the individual's
home. Companion services may include the performance of household chores.
���� �Health care service firm�
means an entity registered as a health care service firm pursuant to section 1
of P.L.2002, c.126
(C.34:8-45.1).
���� �Health care services� means any
services rendered for the purpose of maintaining or restoring an individual's
physical or mental health or any health-related services, and for which a
license or certification is required as a pre-condition to the rendering of
such services.
���� �Permanently and totally
disabled� means total and permanent inability to engage in any substantial
gainful activity by reason of any medically determinable physical or mental impairment,
including blindness.
���� �Personal care services� means
services performed by licensed or certified personnel for the purpose of
assisting an individual with activities of daily living that may involve
physical contact.� Services include, but are not limited to, bathing,
toileting, transferring, dressing, grooming, and assistance with ambulation,
exercise, or other aspects of personal hygiene.
���� 2.��� This act shall take
effect immediately and apply to taxable years beginning on or after the January
1 next following the date of enactment.
STATEMENT
���� This bill provides a
refundable gross income tax credit to a taxpayer who has gross income of less
than $150,000 for the taxable year and who pays a health care service firm to
have an individual employed, placed, or arranged to be placed at the residence
of the taxpayer to provide in-home companion services, health care services, or
personal care services.� This credit is only available to those taxpayers who
are permanently and totally disabled or who are age 65 or older.
���� In calculating the credit
amount, the credit is limited to 20 percent of relevant expenses incurred by
the taxpayer during the taxable year, and expenses that have been reimbursed or
paid by an insurance company are to be excluded and cannot be claimed.