Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

2026-2027 Regular Session Introduced by Aura Dunn and 5 co-sponsors

Expands the New Jersey state child tax credit to include qualifying children aged 6 through 11, broadening eligibility for more families.

Introduced, Referred to Assembly Children, Families and Food Security Committee

Summary of Bill A-5141 (New Jersey, 222nd Legislature)

Purpose and overall aim

Bill A-5141 proposes expanding eligibility for the state child tax credit to include resident taxpayers who have eligible children aged six through 11.

The measure seeks to broaden the number of families able to receive the credit, thereby providing additional financial support to households with school-age children.

Key provisions and changes

Expansion of eligibility: Currently eligible children under a certain age (likely under 6) would be extended to include children ages six, seven, eight, nine, ten, and eleven.

Target population: Resident taxpayers within New Jersey who have qualifying children within the 6–11 age range.

Credit structure (as applicable in broad terms): The bill would modify the statutory framework governing the state child tax credit to accommodate the expanded age range. This may involve:

Recalculating the credit amount or maintaining a fixed credit per qualifying child, subject to any defined phase-in/phase-out rules.
Aligning income eligibility thresholds, phase-out ranges, or credit duration with the expanded age cohort.
Specifying documentation or verification requirements for qualifying children and residency status.

Implementation details: The bill would provide rules necessary to administer the expanded credit, including any effective date, transition provisions, and administrative responsibilities for state agencies (e.g., Department of Treasury or related tax agency).

Who would be affected

New Jersey resident taxpayers who have children aged six to eleven and meet any income or other eligibility criteria established by the statute.

Families with school-age children who previously did not qualify under the prior age limit, increasing access to the credit.

State revenue and budget considerations, since expanding the credit could affect state tax revenues and require adjustments to the biennial or annual budget/appropriations to maintain program solvency.

Procedural and timeline considerations

Sponsorship: The bill lists multiple co-sponsors, indicating bipartisan or cross-committee interest in expanding the credit.

Legislative process: As a bill introduced in the 222nd Legislature, it will move through committees (likely as a tax or appropriations-related committee) for analysis, hearings, and amendments before potential floor votes in the Senate and General Assembly.

Effective date: The bill should specify when the expanded eligibility would take effect (e.g., in the upcoming tax year or fiscal year) and whether there are any interim provisions for claims in transition periods.

Funding and fiscal notes: If available, accompanying fiscal analyses would outline the estimated cost of the expansion to the state budget and any anticipated revenue impact, along with any proposed funding mechanisms or offsets.

Notes and considerations

The exact credit amount, income thresholds, and phase-out schedules are not specified in this summary. Reading the full text would provide precise figures and administrative rules.

The intent appears to be broadening support for families with school-age children, potentially impacting state aid distribution and poverty reduction efforts for working families.

If you’d like, I can tailor this summary to emphasize specific provisions once the bill’s text or fiscal note is available, including exact credit amounts, thresholds, and effective dates.