New Jersey legislation · 2026-2027 Regular Session
New Jersey S4478: St. lottery winnings, cert-modify gross income tax withholding req, cert persons
Status: In committee, June 22, 2026
Modifies gross income tax withholding requirements for certain State Lottery winnings received by persons without social security or tax identification number.
What the bill says
An Act concerning the withholding of certain lottery winnings and amending N.J.S.54A:7-1.
From the introduced text, June 22, 2026:
An Act concerning the withholding of certain lottery winnings and amending N.J.S.54A:7-1. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. N.J.S.54A:7-1 is amended to read as follows: 54A:7-1. Requirement of withholding tax from wages. (a) General.--From and after September 1, 1976, every employer maintaining an office or transacting business within this State and making payment of any wages subject to New Jersey personal income tax or making payment of any remuneration for employment subject to contribution under the New Jersey "unemployment compensation law" pursuant to R.S.43:21-1 et seq. that is subject to New Jersey personal income tax to a resident or nonresident individual shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the employee's New Jersey income of his wages received during such calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the director, with due regard to the withholding exemptions of the employee. (b) Withholding exemptions.--For purposes of this section: An employee shall be entitled to the equivalent of the same …
Sponsors
- Michael L. Testa, Jr. (R, 1) · primary sponsor
Latest actions
- : INT 1RS REF SBA
Subjects: TAXATION - PERSONAL INCOME TAX, GAMBLING
Common questions
- What is S4478?
- S4478 is a bill in the New Jersey Legislature (2026-2027 Regular Session): St. lottery winnings, cert-modify gross income tax withholding req, cert persons.
- What does S4478 do?
- In its own words: An Act concerning the withholding of certain lottery winnings and amending N.J.S.54A:7-1.
- What is the status of S4478?
- In committee as of June 22, 2026. Latest action: INT 1RS REF SBA (June 22, 2026).
- Who sponsored S4478?
- Michael L. Testa, Jr. (R, 1).
- Where is the official record for S4478?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/S4478
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.