Establishes ReadyReturn Program; requires Taxation to prepare initial tax filing for certain taxpayers; requires several State agencies to use tax data to facilitate identification and enrollment for certain social services programs; makes an appropriation.

S3808

SENATE, No. 3808

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 5, 2026

Sponsored by:

Senator� M. TERESA RUIZ

District 29 (Essex and Hudson)

Senator� ANGELA V. MCKNIGHT

District 31 (Hudson)

SYNOPSIS

���� Establishes ReadyReturn program; requires Taxation to
prepare initial tax filing for certain taxpayers; requires several State
agencies to use tax data to facilitate identification and enrollment for
certain social services programs; makes an appropriation.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
requiring
certain State agencies to use available data to streamline processes for
individuals filing income tax returns and making public assistance applications,
amending and supplementing various parts of the statutory law, and making an
appropriation.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� (New Section)� The
Legislature finds and declares that:

���� a.��� Each year, many
low-income New Jersey residents do not file State or federal income tax returns
because their annual income falls below the minimum threshold established for
filing State and federal tax returns, and the residents do not realize that
they may qualify for the federal and State Earned Income Tax Credit.� Other
State residents may not file tax returns because: 1) the individuals have
difficulty accessing requisite tax forms, 2) the taxpayers did not receive
their tax documents in the mail, or 3) the individuals may find the task of
completing and mailing State and federal tax returns to be overly time
consuming or burdensome.� These taxpayers may be more likely to file a tax
return if they had access to free assistance in preparing and filing State and
federal tax returns.

���� b.��� While New Jersey offers
a broad range of social services programs to serve low-income residents, many
individuals do not apply for all of the programs for which they qualify, for a
variety of reasons, including, but not limited to:

���� (1)� individuals may be
unaware of the range of programs for which they may qualify;

���� (2)� some individuals seeking
social services may be discouraged by the need to complete separate and complex
applications for each assistance program; and

���� (3)� many State residents find
the task of locating and gathering the various income and financial information
required to apply for each safety net program overly burdensome.

���� c.��� The Division of Taxation
within the Department of the Treasury has ready access to a taxpayer�s wage
information, as reported to the division by the taxpayer�s employer.

���� d.��� Residents of New Jersey
would greatly benefit from a program that harnesses the State�s existing tax
filing process to facilitate low income residents in accessing essential safety
net benefits.

���� e.��� Such a program would
ultimately increase State revenues, since it would increase the number of
residents filing taxes, and would result in a savings to the State by creating
efficiencies in enrolling residents in social services programs.

���� 2.��� R.S.54:50-9 is amended
to read as follows:

���� 54:50-9.� Nothing herein
contained shall be construed to prevent:

���� a.��� The delivery to a
taxpayer or the taxpayer's duly authorized representative of a copy of any
report or any other paper filed by the taxpayer pursuant to the provisions of
this subtitle or of any such State tax law;

���� b.��� The publication of
statistics so classified as to prevent the identification of a particular
report and the items thereof;

���� c.��� The director, in the
director's discretion and subject to reasonable conditions imposed by the
director, from disclosing the name and address of any licensee under any State
tax law, unless expressly prohibited by such State tax law;

���� d.��� The inspection by the
Attorney General or other legal representative of this State of the reports or
files relating to the claim of any taxpayer who shall bring an action to review
or set aside any tax imposed under any State tax law or against whom an action
or proceeding has been instituted in accordance with the provisions thereof;

���� e.��� The examination of said
records and files by the Comptroller, State Auditor or State Commissioner of
Finance, or by their respective duly authorized agents;

���� f.���� The furnishing, at the
discretion of the director, of any information contained in tax reports or
returns or any audit thereof or the report of any investigation made with
respect thereto, filed pursuant to the tax laws, to the taxing officials of any
other state, the District of Columbia, the United States and the territories
thereof, providing said jurisdictions grant like privileges to this State and
providing such information is to be used for tax purposes only;

���� g.��� The furnishing, at the
discretion of the director, of any material information disclosed by the
records or files to any law enforcing authority of this State who shall be
charged with the investigation or prosecution of any violation of the criminal
provisions of this subtitle or of any State tax law;

���� h.��� The furnishing by the
director to the State agency responsible for administering the Child Support
Enforcement program pursuant to Title IV-D of the federal Social Security Act,
Pub.L.93-647 (42 U.S.C. s.651 et seq.), with the names, home addresses, social
security numbers and sources of income and assets of all absent parents who are
certified by that agency as being required to pay child support, upon request
by the State agency and pursuant to procedures and in a form prescribed by the
director;

���� i.���� The furnishing by the
director to the Board of Public Utilities any information contained in tax
information statements, reports or returns or any audit thereof or a report of
any investigation made with respect thereto, as may be necessary for the administration
of P.L.1991, c.184 (C.54:30A-18.6 et al.) and P.L.1997, c.162 (C.54:10A-5.25 et
al.);

���� j.���� The furnishing by the
director to the Director of the Division of Alcoholic Beverage Control in the
Department of Law and Public Safety any information contained in tax
information statements, reports or returns or any audit thereof or a report of
any investigation made with respect thereto, as may be relevant, in the
discretion of the director, in any proceeding conducted for the issuance,
suspension or revocation of any license authorized pursuant to Title 33 of the
Revised Statutes;

���� k.��� The inspection by the
Attorney General or other legal representative of this State of the reports or
files of any tobacco product manufacturer, as defined in section 2 of P.L.1999,
c.148 (C.52:4D-2), for any period in which that tobacco product manufacturer
was not or is not in compliance with subsection a. of section 3 of P.L.1999,
c.148 (C.52:4D-3), or of any licensed distributor as defined in section 102 of
P.L.1948, c.65 (C.54:40A-2), for the purpose of facilitating the administration
of the provisions of P.L.1999, c.148 (C.52:4D-1 et seq.);

���� l.���� The furnishing, at the
discretion of the director, of information as to whether a contractor or
subcontractor holds a valid business registration as defined in section 1 of
P.L.2001, c.134 (C.52:32-44);

���� m.�� The furnishing by the
director to a State agency as defined in section 1 of P.L.1995, c.158
(C.54:50-24) the names of licensees subject to suspension for non-payment of
State tax indebtedness pursuant to P.L.2004, c.58 (C.54:50-26.1 et al.);

���� n.��� The release to the
United States Department of the Treasury, Bureau of Financial Management
Service, or its successor of relevant taxpayer information for purposes of
implementing a reciprocal collection and offset of indebtedness agreement
entered into between the State of New Jersey and the federal government
pursuant to section 1 of P.L.2006, c.32 (C.54:49-12.7);

���� o.��� The examination of said
records and files by the Commissioner of Health
[
and Senior Services
]
, the
Commissioner of Human Services, the Medicaid Inspector General, or their
respective duly authorized agents, pursuant to section 5 of P.L.2007, c.217
(C.26:2H-18.60e), section 3 of P.L.1968, c.413 (C.30:4D-3), or section 5 of
P.L.2005, c.156 (C.30:4J-12);

���� p.��� The furnishing at the
discretion of the director of employer- provided wage and tax withholding
information contained in tax reports or returns filed pursuant to
N.J.S.54A:7-2, 54A:7-4 and 54A:7-7, to the designated municipal officer of a
municipality authorized to impose an employer payroll tax pursuant to the provisions
of Article 5 (Employer Payroll Tax) of the "Local Tax Authorization
Act," P.L.1970, c.326 (C.40:48C-14 et seq.), for the limited purpose of
verifying the payroll information reported by employers subject to the employer
payroll tax;

���� q.��� The furnishing by the
director to the Commissioner of Labor and Workforce Development of any
information, including, but not limited to, tax information statements,
reports, audit files, returns, or reports of any investigation for the purpose
of labor market research or assisting in investigations pursuant to any State
wage, benefit or tax law as enumerated in section 1 of P.L.2009, c.194
(C.34:1A-1.11); or pursuant to P.L.1940, c.153 (C.34:2-21.1 et seq.)
[
.
]
;

���� r.���� The furnishing by the
director to the New Jersey Economic Development Authority any information
contained in tax information statements, reports or returns, or any audit
thereof or a report of any investigation made with respect thereto, as may be
relevant to assist the authority in the implementation of programs through
which grants, loans, tax credits, or other forms of financial assistance are
provided.� The director shall provide to the New Jersey Economic Development
Authority, upon request, such information
[
.
]
;

���� s.���� The furnishing by the
director to the Commissioner of Banking and Insurance of any information,
including, but not limited to, tax information statements, reports, audit
files, returns, or reports of any investigation for the purpose of assisting in
investigations pursuant to any insurance fraud investigation as enumerated in
P.L.1983, c.320 (C.17:33A-1 et seq.)
[
.
]
;

���� t.���� The furnishing by the
director to the Commissioner of Banking and Insurance or the Commissioner of
Human Services of any information contained in tax reports or returns for the
purpose of determining a taxpayer's eligibility for insurance affordability assistance,
the State Medicaid program, or the NJ FamilyCare Program and to otherwise
support minimum essential coverage outreach and enrollment efforts.

����
u.��� The furnishing of
records and data by the director to the Commissioner of Human Services, the
Commissioner of Health, the Commissioner of Community Affairs or the Secretary
of Agriculture for the purpose of developing and implementing a process to
identify and enroll individuals and households who may be eligible for public
assistance benefits, as required by sections 6, 7, 8, and 9 of P.L.��� , c.���
(C.������� , C.������� , and C.������� ) (pending before the Legislature as
this bill)
.

(cf: P.L.2021, c.39, s.10)

���� 3.��� (New section)� There is
established the ReadyReturn Program in the Division of Taxation in the
Department of the Treasury, in partnership with the Department of Human
Services, the Department of Health, the Department of Community Affairs, and
the Department of Agriculture.� The program is an optional filing method that
provides eligible taxpayers tax returns using data already collected by the
division from reports from employers and other sources.� The division will then
share income and other data, derived from W-2 and income tax forms, with the
Department of Human Services, the Department of Health, the Department of
Community Affairs, and the Department of Agriculture in order to identify and
enroll individuals, including dependent minors, who may be eligible for certain
social services programs offered by the State.

���� 4.��� (New section)� a.� For
taxable years beginning on or after January 1, 2023, the division shall
prepare, as part of the ReadyReturn Program, an electronic tax return for any
taxpayer whose wages were reported by the taxpayer�s employer to the division,
using the data from that report to calculate the return.� An eligible taxpayer
may participate in the program by filing the tax return prepared for the
taxpayer pursuant to this section.� A tax return prepared pursuant to this
section shall include:

���� (1)� a record of the
taxpayer�s wages for the taxable year; and

���� (2)� the tax liability of the
taxpayer based on the income of the taxpayer for the taxable year.

���� b.��� The division shall
develop an alternative method for an eligible taxpayer to request the
taxpayer�s completed tax return in paper form.

���� c.��� The division shall
notify each taxpayer that is eligible for a tax return prepared pursuant to
this section that the ReadyReturn Program is a filing option available to
eligible taxpayers.� The notification shall include the following information:

���� (1)� a description of the
program;

���� (2)� the taxpayer�s
eligibility for participation in the program and the taxpayer�s ability to view
or file a tax return prepared for the taxpayer pursuant to the program; and

���� (3)� that the taxpayer�s
participation in the program is optional.

���� d.��� As used in sections 3
through 4 of this act:

���� �Division� means the Division
of Taxation in the Department of the Treasury.

���� �Eligible taxpayer� or
�taxpayer� means any individual whose income in whole or in part is subject to
the tax imposed by the "New Jersey Gross Income Tax Act," P.L.1976,
c.47 (C.54A:1-1 et seq.) and whose wages were reported by the taxpayer�s
employer to the division.

���� �ReadyReturn Program� or
�program� means the ReadyReturn Program established pursuant to section 3 of this
act.

���� 5.��� (New section)� The
Director of the Division of Taxation shall promulgate regulations pursuant to
the �Administrative Procedure Act,� P.L.1968, c.410 (C.52:14B-1 et seq.)
necessary to effectuate the provisions of sections 3 through 4 of this act.

���� 6.��� (New section)� a.�
Notwithstanding the provisions of any other law to the contrary, no later than
January 1, 2023, the Commissioner of Human Services, in coordination with the
Division of Taxation within the Department of the Treasury, and as part of the
ReadyReturn program established pursuant to section 3 of P.L.���� , c.���
(C.������� ) (pending before the Legislature as this bill), shall

utilize
income and other data derived from W-2 and income tax forms, which shall be provided
electronically by the division, to develop and implement an automated process
to identify and enroll individuals, including dependent minors, who may be
eligible for benefits under the following programs:

���� (1)� the Work First New
Jersey/Temporary Assistance for Needy Families (WFNJ/TANF) and WFNJ/General
Assistance (WFNJ/GA) programs;

���� (2)� subsidized child care
services for qualified low-income households; �

���� (3)� the Supplemental
Nutrition Assistance Program (SNAP); and

���� (4)� any other social services
programs administered by the department which the commissioner deems
appropriate to include under this initiative.

���� b.��� Whenever feasible, and
to the extent allowed under State and federal statute and regulation, the
department shall confer presumptive eligibility for the programs enumerated in
subsection a. of this section for those individuals, including dependent
minors, identified through this automated process.� Following a determination
of presumptive eligibility, the department shall notify the individual, in
writing, of the individual�s status, and shall secure written authorization
from the individual for enrollment in the applicable social services program.

���� c.��� If the department is
unable to confer presumptive eligibility or determine with certainty that an
individual, including a dependent minor, is eligible for enrollment in one or
more of the programs enumerated in subsection a. of this section, the
department shall utilize the information provided by the division to contact
and further screen the individual to determine eligibility for benefits under
these programs.� If the individual�s eligibility for benefits under any program
specified in subsection a. of this section is subsequently confirmed, the
department shall secure authorization from the individual before expeditiously enrolling
the individual in the program.

���� d.��� The department shall
utilize income and other data provided electronically by the division to notify
beneficiaries of an eligibility redetermination, as required under State or
federal stature, for any program specified in subsection a. of this section.

���� e.��� The commissioner shall
apply for such State plan amendments or waivers as may be necessary to
implement the provisions of this section and to continue to secure federal
financial participation for the WFNJ/TANF program, subsidized child care
programs for qualified low-income households, and SNAP.

���� f.���� As used in this
section,

���� �Supplemental Nutrition
Assistance Program (SNAP)� means the New Jersey Supplemental Nutrition
Assistance Program, established pursuant to the federal "Food and
Nutrition Act of 2008," Pub.L.110-246 (7 U.S.C. s.2011 et seq.).

���� �Work First New Jersey� means
the program established pursuant to P.L.1997, c. 38 (C.44:10-55 et seq.) in
accordance with authorization received under Title IV of the federal
"Personal Responsibility and Work Opportunity Reconciliation Act of
1996," Pub.L.104-193 (8 U.S.C. s.1601 et seq.). Work First New Jersey
includes the federal Temporary Assistance to Needy Families program and the
State General Assistance program.

���� 7.��� (New section)� a.�
Notwithstanding the provisions of any other law to the contrary, no later than
January 1, 2023, the Commissioner of Health, in coordination with the Division
of Taxation within the Department of the Treasury, and as part of the
ReadyReturn program established pursuant to section 3 of
P.L. , c. (C. ) (pending
before the Legislature as this bill), shall

utilize income and other
data derived from W-2 and income tax forms, which shall be provided
electronically by the division, to develop and implement an automated process
to identify women, and their children under the age of five, who may be
eligible for benefits under the Special Supplemental Nutrition Program for
Women, Infants, and Children (WIC), established pursuant to the federal
"Child Nutrition Act of 1966," Pub.L. 95-267 (42 U.S.C. s. 1786).�

���� b.��� Whenever feasible, and
to the extent allowed under State and federal statute and regulation, the
department shall confer presumptive eligibility for WIC benefits for those women,
and their eligible children, identified through this automated process.�
Following a determination of presumptive eligibility, the department shall
notify the woman, in writing, of the status of the woman and her eligible
children, and shall secure written authorization from the woman for enrollment
in the WIC program.

���� c.��� If the department is
unable to confer presumptive eligibility or determine with certainty that a
woman, and her children under the age of five, is eligible for enrollment in
the WIC program, the department shall utilize the information provided by the
division to contact a potentially-eligible woman for further screening to
determine eligibility for benefits under the WIC program.� If the department
subsequently confirms eligibility for WIC benefits, the department shall secure
authorization from the woman before expeditiously enrolling the woman and her
eligible children in the program.�

���� d.��� The department shall
utilize income and other data provided electronically by the division to
process and notify WIC beneficiaries of an eligibility redetermination, as
required under State or federal stature.

���� e.��� The commissioner shall
apply for such State plan amendments or waivers as may be necessary to
implement the provisions of this act and to continue to secure federal
financial participation for the WIC program.

���� 8.��� (New section)� a.�
Notwithstanding the provisions of any other law to the contrary, no later than
January 1, 2023, the Commissioner of the Department of Community Affairs (DCA),
in coordination with the Division of Taxation within the Department of the
Treasury, and as part of the ReadyReturn program established pursuant to
section 3 of P.L.���� , c.��� (C.������� ) (pending before the Legislature as
this bill), shall

utilize income and other data derived from W-2 and
income tax forms, which shall be provided electronically by the division, to
develop and implement an automated process to identify and enroll individuals,
who are over age 18, whose households may be eligible for benefits under the Low-Income
Home Energy Assistance Program (LIHEAP), established pursuant to Pub.L. 97-35 (42
U.S.C. s.8621 et seq.).�

���� b.��� Whenever feasible, and
to the extent allowed under State and federal statute and regulation, the
department shall confer presumptive eligibility for LIHEAP assistance for any
eligible individual in a household who has been identified through this
automated process.� Following a determination of presumptive eligibility, the
department shall notify the individual, in writing, of the individual�s status,
and shall secure written authorization from the individual for enrollment of
the household in LIHEAP.

���� c.��� If the department is
unable to confer presumptive eligibility or determine with certainty that an
individual�s household is eligible for enrollment in LIHEAP, the department
shall utilize the information provided by the division to contact and further
screen individuals in the household to determine eligibility for benefits under
this program.� If the eligibility for assistance under LIHEAP is subsequently confirmed,
the department shall secure authorization from one eligible adult, who is over
the age of 18, in the household, before expeditiously enrolling the household
in LIHEAP.

���� d.��� The department shall
utilize income and other data provided electronically by the division to
process and notify beneficiaries of an eligibility redetermination, as required
under State or federal stature, for LIHEAP.

���� e.��� The commissioner shall
apply for such State plan amendments or waivers as may be necessary to
implement the provisions of this act and to continue to secure federal
financial participation for any State energy assistance expenditures under
LIHEAP.

���� 9.��� (New section)� a.�
Notwithstanding the provisions of any other law to the contrary, no later than
January 1, 2023, the Secretary of Agriculture, in coordination with the Division
of Taxation within the Department of the Treasury and the Commissioner of
Education, and as part of the ReadyReturn program established pursuant to
section 3 of P.L.���� , c.��� (C.������� ) (pending before the Legislature as
this bill), shall

utilize income and other data derived from W-2 and
income tax forms, which shall be provided electronically by the division, to
develop and implement an automated process to identify and enroll individuals,
including dependent minors, who may be eligible for nutrition assistance
benefits, authorized pursuant to the federal �Healthy, Hunger-Free Kids Act of
2010,� Pub.L.111-296 (42 U.S.C., s.1751 et seq.), and food distribution
programs authorized under the federal �Agriculture Improvement Act of 2018,�
Pub.L.115-334.� These programs include, but are not limited to:

���� (1)� the National School Lunch
Program;

���� (2)� the School Breakfast
Program;

���� (3)� the Child and Adult Care
Food Program;

���� (4)� the Summer Food Service
Program;

���� (5)� the Emergency Food
Assistance Program (TEFAP); and,

���� (6)� any other nutrition
assistance and food distribution programs administered by the department which
the commissioner deems appropriate to include under this initiative.

���� b.��� Whenever feasible, and
to the extent allowed under State and federal statute and regulation, the
department shall confer presumptive eligibility for the programs enumerated in
subsection a. of this section for those individuals, including dependent
minors, identified through this automated process.� Following a determination
of presumptive eligibility, the department shall notify the individual, in
writing, of the individual�s status, and shall secure written authorization
from the individual for enrollment in the applicable nutrition assistance
programs.

���� c.��� If the department is
unable to confer presumptive eligibility or determine with certainty that an
individual, including a dependent minor, is eligible for enrollment in one or
more of the programs enumerated in subsection a. of this section, the
department shall utilize the information provided by the division to contact
and further screen the individual to determine eligibility for benefits under
these programs.� If the individual�s eligibility for benefits under any program
specified in subsection a. of this section is subsequently confirmed, the
department shall secure authorization from the individual before expeditiously enrolling
the individual in the program.

���� d.��� The department shall
utilize income and other data provided electronically by the division to notify
beneficiaries of an eligibility redetermination, as required under State or
federal stature, for any program specified in subsection a. of this section.

���� e.��� The commissioner shall
apply for such State plan amendments or waivers as may be necessary to
implement the provisions of this section and to continue to secure any
available federal financial participation for the applicable nutrition
assistance programs.

���� f.���� As used in this
section,

���� �Child and Adult Care Food
Program� means the federal program administered by the Food and Nutrition
Service within the United States Department of Agriculture and authorized
pursuant to the �Healthy, Hunger Free Kids Act of 2010,� Pub.L.111-296 (42 U.S.C.,
s.1751 et seq.).

���� �Emergency Food Assistance
Program (TEFAP)� means the federal food distribution program, established
pursuant to the �Emergency Food Assistance Act of 1983,� Pub.L.98-8 (7 U.S.C. s.7501
et seq.), which supports food banks, soup kitchens and other emergency feeding
organizations that serve low-income Americans.� TEFAP is administered at the
federal level by the Food and Nutrition Service within the United States
Department of Agriculture, and at the State level by the Department of
Agriculture.

���� �National School Lunch
Program� means the federal program authorized under the �Richard B. Russell
National School Lunch Act,� Pub.L.79-396 (42 U.S.C. s.1751 et seq.).

���� �School Breakfast Program�
means the program established pursuant to P.L.2003, c.4 (C.18A:33-10) in
accordance with authorization received under Section 4 of the �Child Nutrition
Act of 1966,� Pub.L. 95-267 (42 U.S.C. s. 1786).

���� �Summer Food Service Program�
means the program established under P.L.2017, c.387 (C.18A:33-23) in accordance
with authorization received pursuant to the �Richard B. Russell National School
Lunch Act,� Pub.L.79-396 (42 U.S.C. s.1751 et seq.).

���� 10.� (New section)� The
Commissioner of Human Services, pursuant to the �Administrative Procedure Act,�
P.L.1968, c.410 (C.52:14B-1 et seq.), and in consultation with the State
Treasurer, the Commissioner of Health, the Commissioner of Community Affairs,
the Secretary of Agriculture, and the Commissioner of Education, shall adopt
such rules and regulations necessary to implement the provisions of sections 6
through 9 of this act.

���� 11.� (New section)� There are
appropriated, from the General Fund to the Department of the Treasury, such
sums as are necessary to effectuate the purposes of this act.� The State
Treasurer is hereby authorized to allocate funds, from the total amount
appropriated under this section, to the Department of Human Services, the
Department of Health, the Department of Community Affairs and the Department of
Agriculture to carry out each department�s responsibilities under the
ReadyReturn program established pursuant to section 3 of P.L.���� , c.���
(C.������� ) (pending before the Legislature as this bill).

���� 12.� (New section)� Sections 3
through 5 of this act will take effect immediately.� Sections 6 through 10 of
this act shall take effect on January 1, 2023, but the State Treasurer, the
Commissioner of Human Services, the Commissioner of Health, the Commissioner of
Community Affairs, the Secretary of Agriculture, and the Commissioner of
Education may take such anticipatory administrative action in advance thereof
as shall be necessary for the implementation of this act.

STATEMENT

���� This bill establishes the
ReadyReturn Program in the Division of Taxation in the Department of the
Treasury, which will manage the program in partnership with the Department of
Human Services, the Department of Health, the Department of Community Affairs,
and the Department of Agriculture.� The ReadyReturn Program, which is modeled
after a pilot program that the State of California initiated in 2005, is an
optional tax return filing method that provides eligible taxpayers tax returns
using data already collected by the division from reports from employers and
other sources.� The division will then share income and other data, derived
from W-2 and income tax forms, with the Department of Human Services (DHS), the
Department of Health (DOH), the Department of Community Affairs (DCA), and the
Department of Agriculture (DOA) in order to routinely identify and enroll
individuals, including dependent minors, who may be eligible for certain social
services programs administered by the State.�

���� It is the intent of the bill�s
sponsor to harness the State�s existing tax filing process to facilitate low
income residents in accessing essential safety net benefits, such as cash,
nutrition, subsidized child care, and heating assistance.� The ReadyReturn
Program is designed to increase the income tax data gathered by the State
through the removal of any obstacles in the preparation of a tax return.�
Subsequently, various State departments can use the data collected to
streamline and expedite the application process for social services programs.�
As a result, the State should realize increased revenues from the higher number
of residents filing tax returns, and should realize General Fund savings from
increased efficiencies in enrolling individuals in social services programs

���� Under the bill, for taxable
years beginning on or after January 1, 2023, the Division of Taxation in the
Department of the Treasury is to prepare, as part of the ReadyReturn Program,
an electronic tax return for any taxpayer whose wages were reported by the
taxpayer�s employer to the division, using the data from that report to
calculate the return.� An eligible taxpayer may participate in the program by
filing the tax return prepared for the taxpayer pursuant to the bill.� A tax
return prepared pursuant to the bill is to include: a record of the taxpayer�s
wages for the taxable year; and the tax liability of the taxpayer based on the
income of the taxpayer for the taxable year.

���� The division is to develop an
alternative method for an eligible taxpayer to request the taxpayer�s completed
tax return in paper form.

���� The division is to notify each
taxpayer that is eligible for a tax return prepared pursuant to the bill that
the ReadyReturn Program is a filing option available to eligible taxpayers.�
The notification is to include the following information: a description of the
program; the taxpayer�s eligibility for participation in the program and the
taxpayer�s ability to view or file a tax return prepared for the taxpayer
pursuant to the program; and that the taxpayer�s participation in the program
is optional.

���� In addition, the bill requires
the division to electronically provide data from W-2 forms and income tax
returns to the DHS, DOH, DCA and DOA, and amends current statute to newly
authorize the division to share earnings and tax data with these departments.

���� The departments will utilize
the income and other data from the division to identify and screen New Jersey
residents for eligibility for the social services programs under their purview,
such as:� the Work First New Jersey Program; subsidized child care programs;
the Supplemental Nutrition Assistance Program; the Special Supplemental
Nutrition for Women, Infants, and Children program; the Low-Income Home Energy
Assistance Program, and free and reduced-price school meals during the school
year and in the summer.� Where feasible, and permitted under State and federal
statute and regulation, the DHS, DOH, DCA and DOA will confer presumptive
eligibility for all social services programs for which an individual is
eligible.� Subsequent to a presumptive eligibility determination, the
departments will notify the individual in question of the individual�s
enrollment in a social services program, and secure authorization for services
and benefits.

���� In the case of an individual
for whom an eligibility determination cannot be made based on the available
information, the departments will initiate contact to: 1) notify the individual
of their potential eligibility for assistance or services under one or more
programs, 2) obtain any information needed to determine the individual�s
eligibility for these programs, 3) secure the individual�s authorization to be
provided social services through one or more programs; and, 4) expeditiously
enroll the individual in any social services programs for which the individual
is eligible.�

���� Under this bill, the DHS, DOH,
DCA and DOA are also authorized to automatically issue a redetermination of
benefits, using the same income and tax data provided by the division.�
Beneficiaries of social services programs will be notified of the outcome of
any redetermination of benefits.� For any beneficiary for whom continued
eligibility for a social services program cannot be determined from the
available income and tax data, the department overseeing the program shall
contact the beneficiary to secure the requisite information.�

���� In addition, the bill
authorizes the commissioners of the DHS, DOH, DCA and DOA to submit any state
plan amendments or federal waivers needed to implement the requirements of the
bill, and to ensure continued federal financial participation for the relevant
social services programs.

���� Finally, the bill appropriates
from the General Fund such sums as are necessary to effectuate the purposes of
the ReadyReturn Program.� The State Treasurer is authorized to determine the
amount of funding, from the total amount appropriated, to be allocated to the
DHS, DOH, DCA and DOA to fulfill each department�s responsibilities under the
ReadyReturn Program.