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NJ S1615

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Carmen Amato

Click for details

Origin

Senate

2026-2027 Regular Session

AI Summary

  • Excludes all New Jersey Lottery winnings from state gross income tax, removing the current threshold that taxes prizes exceeding $10,000
  • Eliminates the requirement for the New Jersey State Lottery to withhold gross income tax from winnings over $10,000
  • Amends N.J.S.54A:6-11 and N.J.S.54A:7-1 to implement the tax exclusion and remove withholding authority
  • Takes effect immediately and applies to taxable years beginning on or after January 1 following enactment
  • Sponsored by Senators Carmen F. Amato, Jr. (District 9) and Latham Tiver (District 8), pre-filed for the 2026 session

Legislative Description

Excludes all New Jersey Lottery winnings from gross income tax and eliminates related withholding requirements.

Economic Growth

Last Action

Introduced in the Senate, Referred to Senate Economic Growth Committee

1/13/2026

Committee Referrals

Economic Growth1/13/2026

Full Bill Text

No bill text available