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S4449 • 2026

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

Budget Children Taxes
Passed Legislature

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

Sponsor
Polistina, Vincent J.
Last action
2026-06-15
Official status
Introduced in the Senate, Referred to Senate Budget and Appropriations 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.

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

What This Bill Does

  • Expands child tax credit eligibility to resident taxpayers with children ages six to 11.
  • Topic: Budget and Appropriations 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. 2026-06-15 New Jersey Legislature

    Introduced in the Senate, Referred to Senate Budget and Appropriations Committee

Official Summary Text

Expands child tax credit eligibility to resident taxpayers with children ages six to 11.
Topic:
Budget and Appropriations
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
S4449

SENATE, No. 4449

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED JUNE 15, 2026

Sponsored by:

Senator� VINCENT J. POLISTINA

District 2 (Atlantic)

SYNOPSIS

���� Expands child tax credit eligibility to resident
taxpayers with children ages six to 11.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
expanding eligibility for the child tax credit and
amending P.L.2022, c.24.

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

���� 1.��� Section 1 of P.L.2022,
c.24 (C.54A:4-17.1) is amended to read as follows:

���� 1.� a.� A resident taxpayer
with New Jersey taxable income of $80,000 or less shall be allowed a credit
against the tax otherwise due pursuant to the "New Jersey Gross Income Tax
Act," N.J.S.54A:1-1 et seq. for each child who has not attained the age of

[
six
]

12

years as of the close of the taxable year and for which the taxpayer is allowed
a deduction under N.J.S.54A:3-1.

���� The credit shall be in the
following amounts:

����������� If the taxable income
is:������������������������������� The credit is:

����������� $30,000 or
under������������������������������������������� $1,000

����������� over $30,000 but not
over $40,000���������������� $800

����������� over $40,000 but not
over $50,000���������������� $600

����������� over $50,000 but not
over $60,000���������������� $400

����������� over $60,000 but not
over $80,000���������������� $200

���� The income limit set forth in
this section shall apply to taxpayers of any filing status.

���� b.��� A taxpayer shall be
allowed the credit pursuant to this section whether the taxpayer uses a Social
Security number or an Individual Taxpayer Identification Number on their tax
forms.

���� c.���� If the amount of the
credit allowed pursuant to this section exceeds the amount of tax otherwise due
pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et
seq., after all other credits and deductions, the amount of excess shall be
treated as a refundable overpayment.

���� d.��� To qualify for the
credit allowed pursuant to this section, a taxpayer shall file a joint return
if the taxpayer is married, except for a taxpayer who files as a head of
household or surviving spouse for federal income tax purposes for the taxable
year.

���� e.���� In the case of a
part-year resident, the amount of the credit allowed pursuant to this section
shall be pro-rated, based upon that proportion which the total number of months
of the taxpayer's residency in the taxable year bears to 12 in that period.� For
this purpose, 15 days or more shall constitute a month.

���� f.���� Any tax credit pursuant
to this section shall not be taken into account as income for purposes of
determining the eligibility of an individual for benefits or assistance or the
amount or extent of benefits or assistance under any State program and, to the
extent permitted by federal law, under any State program financed in whole or
in part with federal funds.

���� g.��� The Division of Taxation
shall issue data as part of the annual tax expenditure report, as required by
section 1 of P.L.2009, c.189 (C.52:27B-20a) to include the number of taxpayers
claiming the New Jersey Child Tax Credit, as well as claimants' income, the
number of children benefitting, and the average credit amount per child and per
claimant.

(cf: P.L.2023, c.72, s.1)

���� 2.��� This act shall take
effect immediately and shall apply to taxable years beginning on and after
January 1, 2026.

STATEMENT

���� This bill would expand
eligibility for the child tax credit to resident taxpayers with children ages
six to 11.� Under current law, a resident taxpayer with New Jersey taxable
income of $80,000 or less is allowed a credit against the State income tax for
each child under age six.� The amount of the credit is $1,000 per child for
taxpayers with incomes of $30,000 or less and is incrementally reduced as
certain income thresholds above $30,000 are met.� The credit is completely
phased out once a taxpayer�s income exceeds $80,000.

���� Beginning in tax year 2026,
the bill would expand eligibility for the child tax credit to resident
taxpayers with children between ages six and 11 by specifying that the credit
is available to taxpayers with children who have not attained the age of 12.