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NJ S529

Bill

Status

Introduced

1/9/2024

Primary Sponsor

Jon Bramnick

Click for details

Origin

Senate

2024-2025 Regular Session

AI Summary

  • Exempts Holocaust reparations payments and distributions from New Jersey's transfer inheritance tax when passed to beneficiaries at death
  • Covers payments received by individuals persecuted by Nazi Germany, Axis regimes, or Nazi-controlled countries, as well as their eligible descendants up to two generations removed
  • Eligible payments include government reparations, legal settlement proceeds, compensation for stolen assets, insurance policy proceeds from European insurers, and associated interest
  • Value of exemption is calculated based on the clear market value of payments when originally received by the decedent
  • Takes effect 90 days after enactment and applies to deaths occurring on or after that date

Legislative Description

Requires Governor and legislative leaders to meet together quarterly.

State Government, Wagering, Tourism & Historic Preservation

Last Action

Introduced in the Senate, Referred to Senate State Government, Wagering, Tourism & Historic Preservation Committee

1/9/2024

Committee Referrals

State Government, Wagering, Tourism & Historic Preservation1/9/2024

Full Bill Text

No bill text available