New Jersey legislation · 2026-2027 Regular Session
New Jersey S4837: Income tax deduction-prov for expenses incurred, care for cert close relatives
Status: In committee, October 19, 2026
Provides gross income tax deduction for expenses incurred by certain taxpayers for care of certain close relatives.
What the bill says
An Act providing a gross income tax deduction for expenses incurred by certain taxpayers for the care of certain close relatives and supplementing Title 54A of the New Jersey Statutes.
From the introduced text, October 19, 2026:
An Act providing a gross income tax deduction for expenses incurred by certain taxpayers for the care of certain close relatives and supplementing Title 54A of the New Jersey Statutes. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. a. As used in this section: Eligible expenses means reasonable and necessary expenses paid by a taxpayer for the care and support of a qualifying close relative, including expenses for food, housing, utilities, transportation, medical care, personal care, and other expenses directly related to the care and support of the qualifying close relative. Eligible expenses shall not include expenses reimbursed to the taxpayer by any other person or entity or otherwise deducted from the taxpayers gross income. Eligible taxpayer means a taxpayer whose New Jersey gross income for the taxable year is less than $200,000 and does not exceed 400 percent of the federal poverty level applicable to the size of the taxpayers household, including the qualifying close relative. Federal poverty level means the poverty guidelines applicable to New Jersey based upon family size that are updated annually in the Federal Register by the United States Department of Health and Human Services under Section 673(2) of Subtitle B. of the federal Community Services Block Grant Act Pub.L.97-35, 42 U.S.C. s.9902(2). Qualifying close relative means …
Sponsors
- Latham Tiver (R, 8) · primary sponsor
Latest actions
- : INT 1RS REF SHH
Subjects: TAXATION - PERSONAL INCOME TAX
Common questions
- What is S4837?
- S4837 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Income tax deduction-prov for expenses incurred, care for cert close relatives.
- What does S4837 do?
- In its own words: An Act providing a gross income tax deduction for expenses incurred by certain taxpayers for the care of certain close relatives and supplementing Title 54A of the New Jersey Statutes.
- What is the status of S4837?
- In committee as of October 19, 2026. Latest action: INT 1RS REF SHH (October 19, 2026).
- Who sponsored S4837?
- Latham Tiver (R, 8).
- Where is the official record for S4837?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/S4837
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.