{"data":{"id":"us-nj/n.j.-stat.-54a-4-6","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:4-6","heading":"Findings, declarations relative to an earned income tax credit","body":"1.\tThe Legislature finds and declares that:\na.\tSince its enactment in 1975, the federal earned income tax credit has received bipartisan support and has proven to be one of the nation's most effective anti-poverty programs for working families by encouraging work, supplementing earnings and lifting nearly five million people out of poverty each year, approximately half of them children;\nb.\tThe federal earned income tax credit has contributed to a significant increase in labor force participation among New Jersey families;\nc.\tA New Jersey Earned Income Tax Credit will build upon the federal program by cutting taxes for families struggling to provide for their children, reducing child poverty, supporting welfare-to-work efforts and making New Jersey a better place to live, work and raise a family;\nd.\tOver the last six years, New Jersey's unemployment rate has fallen to its lowest rate in nearly a decade, and a significant number of the State's families who were dependent on welfare have made the transition from public assistance to work, often beginning in low-wage or entry-level positions; and\ne.\tA New Jersey Earned Income Tax Credit can further promote work and job retention by supplementing the incomes of nearly 280,000 low-income working families as they move up the career ladder and remain independent from public assistance.\nL.2000,c.80,s.1.","path":["TITLE 54A NEW JERSEY GROSS INCOME TAX ACT"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"8f895ad2eacd46536dcc6358fe4675d1b07b80934cef4fa80259ff2ba67b5f12","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-4-5","next":"us-nj/n.j.-stat.-54a-4-7"},"notice":"GroundRules: Original legal text. Not legal advice."}