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Read. Follow. Verify.New Jersey bill creates income tax deduction up to $6,000 for taxpayers caring for elderly relatives
Last action · October 19, 2026: Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens CommitteeSponsor: Latham Tiver
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What This Bill Would Do
Eligible New Jersey taxpayers could claim a of up to $3,000 per relative—capped at $6,000 annually—for care expenses incurred while living with elderly family members aged 70 or older. To qualify, a taxpayer's gross income must be under $200,000 and at or below 400 percent of the . The measure applies to taxable years starting on or after January 1 following enactment.
Low-to-moderate-income residents who share a home with older family members would see lower state tax liability, provided they retain expense documentation for food, housing, and medical care.
- State legislative measures proposing tax deductions require approval by both legislative chambers and the Governor to become law. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
New Jersey taxpayers caring for elderly relatives
Taxpayers meeting income and co-residence requirements would become eligible for a state gross income tax deduction of up to $6,000 per year.
Division of Taxation
The division is tasked with prescribing the form and manner for taxpayers to maintain receipts and documentation supporting their expense claims.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies as a close relative under this bill?
What is the maximum tax deduction allowed?
What types of expenses can be deducted?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
1 action- Oct 19, 2026SenateIntroducedIntroduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
njleg.state.nj.us
Analysis Score
0–100- Significance45How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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