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Bill

Bill

S 2198

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

2026-2027 Regular Session Introduced by Teresa Ruiz

Bill expands New Jersey's earned income tax credit to workers with ITINs, allowing undocumented immigrants and others to claim the refundable low-income tax benefit.

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee
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WeVote Research Nonpartisan
Bill Summary · S 2198

Legislative bill overview

S 2198 expands New Jersey's Earned Income Tax Credit (EITC) program to include taxpayers with Individual Taxpayer Identification Numbers (ITINs), rather than limiting eligibility to those with Social Security Numbers. This change would allow undocumented immigrants and other ITIN holders meeting income thresholds to claim the state tax credit.

Why is this important

The EITC is a refundable tax credit that supplements income for low-wage workers, effectively functioning as an anti-poverty program. Expanding eligibility could provide financial relief to approximately 200,000+ ITIN filers in New Jersey, many of whom work and pay taxes but are currently excluded from this benefit. This directly affects household economic security for vulnerable populations already contributing to state tax revenue.

Potential points of contention

  • Immigration policy debate: Opponents may view this as incentivizing undocumented immigration or rewarding those outside legal status, while supporters argue it fairly compensates workers already in the labor force
  • Fiscal impact and state budget: Questions about cost to state revenue and whether resources should prioritize citizens/legal residents, versus arguments that low-income workers deserve equal tax treatment
  • Program integrity and documentation: Practical concerns about verification systems and potential fraud prevention, balanced against administrative feasibility and privacy protections for ITIN holders

Compiled from official sources — confirm details with the bill’s official record.

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