New Jersey legislation · 2026-2027 Regular Session
New Jersey A5340: Family caregiver, qualified-prov gross income tax credit, care/support expenses
Status: In committee, June 28, 2026
Provides gross income tax credit to qualified family caregivers for care and support expenses incurred for qualifying family members.
What the bill says
An Act providing a gross income tax credit to qualified family caregivers for expenses paid or incurred to provide care for qualifying family members and supplementing chapter 4 of Title 54A of the New Jersey Statutes.
From the introduced text, June 28, 2026:
An Act providing a gross income tax credit to qualified family caregivers for expenses paid or incurred to provide care for qualifying family members and supplementing chapter 4 of Title 54A of the New Jersey Statutes. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. a. A qualified family caregiver shall be allowed a credit against the tax otherwise due under the New Jersey Gross Income Tax Act, N.J.S.54A:1-1 et seq., in an amount equal to the qualified care and support expenses paid or incurred by the qualified family caregiver during the taxable year for a qualifying family member, not to exceed $3,000 in a taxable year, or $5,000 in a taxable year if the qualifying family member is a veteran or individual with a disability. b. Except as otherwise provided in subsection e. of this section, to claim the credit allowed pursuant to this section, the qualified family caregiver shall attach documentation to any return which the qualified family caregiver is required to file under N.J.S.54A:1-1 et seq., in a form and manner prescribed by the director, substantiating the qualified care and support expenses paid or incurred by the qualified family caregiver during the taxable year. Such documentation shall include, but shall not be limited to: (1) itemized receipts or invoices from …
Sponsors
- Brian Bergen (R, 26) · primary sponsor
Latest actions
- : INT 1RA REF AHU
Subjects: TAXATION - PERSONAL INCOME TAX
Common questions
- What is A5340?
- A5340 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Family caregiver, qualified-prov gross income tax credit, care/support expenses.
- What does A5340 do?
- In its own words: An Act providing a gross income tax credit to qualified family caregivers for expenses paid or incurred to provide care for qualifying family members and supplementing chapter 4 of Title 54A of the New Jersey Statutes.
- What is the status of A5340?
- In committee as of June 28, 2026. Latest action: INT 1RA REF AHU (June 28, 2026).
- Who sponsored A5340?
- Brian Bergen (R, 26).
- Where is the official record for A5340?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/A5340
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.