NJ A1431

Creates the NJ Gross Income Tax EasyFile Program, a pilot program where the Division of Taxation pre-fills state income tax returns using employer-provided W-2 data for eligible taxpayers

Eligible taxpayers must earn less than $75,000 annually, be full-year New Jersey residents, not be self-employed, have no dependents, and file as single or married filing separately

Pre-filled returns must be mailed or made available electronically to eligible taxpayers by March 15 following the applicable tax year, with free filing options via mail, secure website, or telephone hotline

Taxpayer participation is entirely voluntary with no penalty for choosing not to use the pre-filled form, though taxpayers remain liable for any errors if they submit an incorrect return

The Director of Taxation must submit a report to the Governor and Legislature within six months after the second year of the pilot program, evaluating taxpayer burden reduction, participation rates, cost savings, and potential expansion recommendations