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S3541
SENATE, No. 3541
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED FEBRUARY 19, 2026
Sponsored by:
Senator� SHIRLEY K. TURNER
District 15 (Hunterdon and Mercer)
SYNOPSIS
���� Increases minimum income thresholds requiring filing
and paying of gross income tax.
CURRENT VERSION OF TEXT
���� As introduced.
��
An Act
increasing the minimum income necessary to be subject
to the gross income tax, amending N.J.S.54A:2-4 and N.J.S.54A:8-3.1.
����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:
���� 1.��� N.J.S.54A:2-4 is amended
to read as follows:
���� 54A:2-4.� Minimum taxable
income.� Notwithstanding any other provisions of this act, a taxpayer shall not
be subject to tax under this act if:
���� a.���� The taxpayer is filing
as an unmarried individual, an estate or trust, with a gross income of
���� (1)�� $3,000 or less for
taxable years beginning before January 1, 1994,
���� (2)�� $7,500 or less for
taxable years beginning on or after January 1, 1994 but before January 1, 1999,
[
and
]
���� (3)�� $10,000 or less for
taxable years beginning on or after January 1, 1999
but before January 1,
2026, and
����
(4)�� $12,000 or less for
taxable years beginning on or after January 1, 2026
;
���� b.��� The taxpayer is
determining tax pursuant to subsection a. of N.J.S.54A:2-1, or is a married
couple filing a joint return, with a gross income of
���� (1)�� $3,000 or less for
taxable years beginning before January 1, 1994,
���� (2)�� $7,500 or less for
taxable years beginning on or after January 1, 1994 but before January 1, 1999,
���� (3)�� $10,000 or less for
taxable years beginning on or after January 1, 1999 but before January 1, 2000,
���� (4)�� $15,000 or less for
taxable years beginning on or after January 1, 2000 but before January 1, 2001,
[
and
]
���� (5)�� $20,000 or less for
taxable years beginning on or after January 1, 2001
but before January 1,
2026, and
����
(6)�� $24,000 or less for
taxable years beginning on or after January 1, 2026
; or
���� c.���� The taxpayer is a
married person filing separately with a gross income of
���� (1)�� $1,500 or less for
taxable years beginning before January 1, 1994,
���� (2)�� $3,750 or less for
taxable years beginning on or after January 1, 1994 but before January 1, 1999,
���� (3)�� $5,000 or less for
taxable years beginning on or after January 1, 1999 but before January 1, 2000,
���� (4)�� $7,500 or less for
taxable years beginning on or after January 1, 2000 but before January 1, 2001,
[
and
]
���� (5)�� $10,000 or less for
taxable years beginning on or after January 1, 2001
but before January 1, 2026,
and
����
(6)�� $12,000 or less for
taxable years beginning on or after January 1, 2026
.
���� In the case of a nonresident,
gross income shall mean gross income which such nonresident would have reported
if he had been a resident.
(cf: P.L.1999, c.260, s.1)
���� 2.��� N.J.S.54A:8-3.1 is
amended to read as follows:
���� 54A:8-3.1.� Persons required
to file.�� a.�� On or before the filing date prescribed in section 1 of this
chapter (N.J.S.54A:8-1), an income tax return shall be made and filed by or
for:
���� (1)�� A taxpayer filing as an
unmarried individual, an estate or trust, with a gross income
���� (a)�� in excess of $3,000 for
taxable years beginning before January 1, 1994,
���� (b)�� in excess of $7,500 for
taxable years beginning on or after January 1, 1994 but before January 1, 1999,
[
and
]
���� (c)�� in excess of $10,000 for
taxable years beginning on or after January 1, 1999
but before January 1,
2026, and
����
(d)�� in excess of $12,000
for taxable years beginning on or after January 1, 2026
;
���� (2)�� A taxpayer determining
tax pursuant to subsection a. of N.J.S.54A:2-1 having gross income, or a
married couple filing a joint return having joint gross income
���� (a)�� in excess of $3,000 for
taxable years beginning before January 1, 1994,
���� (b)�� in excess of $7,500 for
taxable years beginning on or after January 1, 1994 but before January 1, 1999,
���� (c)�� in excess of $10,000 for
taxable years beginning on or after January 1, 1999 but before January 1, 2000,
���� (d)�� in excess of $15,000 for
taxable years beginning on or after January 1, 2000 but before January 1, 2001,
[
and
]
���� (e)�� in excess of $20,000 for
taxable years beginning on or after January 1, 2001
but before January 1, 2026,
and
����
(f)�� in excess of $24,000
for taxable years beginning on or after January 1, 2026
; or
���� (3)�� A taxpayer who is a
married person filing separately with gross income of
���� (a)�� in excess of $1,500 for
taxable years beginning before January 1, 1994,
���� (b)�� in excess of� $3,750 for
taxable years beginning on or after January 1, 1994 but before January 1, 1999,
���� (c)�� in excess of $5,000 for
taxable years beginning on or after January 1, 1999 but before January 1, 2000,
���� (d)�� in excess of $7,500 for
taxable years beginning on or after January 1, 2000 but before January 1, 2001,
and
���� (e)�� in excess of $10,000 for
taxable years beginning on or after January 1, 2001
but before January 1, 2026,
and
����
(f)�� in excess of $12,000
for taxable years beginning on or after January 1, 2026
.
���� b.��� If the income tax
liability of husband and wife is determined on a separate return for federal
income tax purposes, they shall each also file a separate return for New Jersey
income tax purposes and their income tax liabilities under this act shall be separate.
���� c.���� If the income tax
liabilities of husband and wife, both residents, are determined on a joint
return for federal income tax purposes, they shall also file a joint return for
New Jersey income tax purposes and their tax liabilities under this act shall
be joint and several.
���� d.��� If either husband or
wife is a resident and the other is a nonresident, they shall file separate tax
returns under this act on such single or separate forms as may be required by
the director in which event their tax liabilities shall be separate unless both
elect to determine their joint taxable income as if both were residents, in
which event their liabilities shall be joint and several.
���� e.���� The return for any
deceased individual shall be made and filed by his fiduciary or other person
charged with his property.
���� f.���� The return for an
individual who is unable to make a return by reason of minority or other
disability shall be made and filed by his fiduciary or other person charged
with the care of his person or property (other than a receiver in possession of
only a part of his property), or by his duly authorized agent.
���� g.��� Any tax under this act,
and any increase, interest or penalty thereon, shall, from the time it is due
and payable, be a personal debt of the person liable to pay the same, to the
State of New Jersey.
���� h.��� If both husband and wife
are nonresidents but only one spouse earns, receives or acquires income from
sources within this State, they shall file separate forms as may be required by
the director and their tax liabilities shall be separate, unless both elect to
determine their joint taxable income in accord with N.J.S.54A:5-7 and their
liabilities under this act shall be joint and several.
(cf: P.L.1999, c.260, s.2)
���� 3.��� This act shall take
effect immediately.
STATEMENT
���� This bill would increase the
minimum income threshold at which a person becomes liable for New Jersey gross
income tax and is required to file a return.
���� Currently, a single taxpayer,
an estate or trust, or a married person filing separately with a gross income
of $10,000 or less is not subject to the gross income tax or required to file a
return.� A married coupled filing a joint return or an individual filing as
head of household or as surviving spouse for federal income tax purposes with a
gross income of $20,000 or less is not subject to the gross income tax or
required to file a return.�
���� Under this bill, beginning in
tax year 2026, these income thresholds would be increased from $10,000 to
$12,000 and from $20,000 to $24,000.� These income thresholds have not been
increased since tax year 2001.