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New Jersey bill exempts step-grandchildren from transfer inheritance tax

Original title: Eliminates transfer inheritance tax for step-grandchildren.

Last action · January 13, 2026: Introduced, Referred to Assembly Regulated Professions CommitteeSponsors: Paul Kanitra and 1 other

Companion · S 3858same policy, Senate version
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Assembly Bill 316 eliminates the State's for step-grandchildren by reclassifying them as tax-exempt , effective January 1, 2025.

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.

Directly affected

step-grandchildren

Step-grandchildren will be reclassified as Class A beneficiaries and exempted from paying the transfer inheritance tax.

Directly affected

decedents' estates involving step-families

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

How are step-grandchildren currently taxed when inheriting property in New Jersey?
They are treated as and are subject to a 15 percent tax on transfers up to $700,000, and 16 percent on amounts exceeding that threshold.
What tax classification will step-grandchildren receive under this bill?
They will be treated as , meaning property transfers to them will be completely exempt from the .
When does this change take effect?
The act takes effect on January 1, 2025.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 13, 2026HouseIntroduced
    Introduced, Referred to Assembly Regulated Professions 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

General Assembly, Michael Inganamort, Paul Kanitra and 1 more
OrganizationGeneral Assembly“State legislative body”Map →
PersonMichael Inganamort“Co-sponsor of A316”Map →
PersonPaul Kanitra“Assemblyman sponsoring A316”Map →
locationNew Jersey“State jurisdiction”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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