# N.J. Stat. § 54A:4-6: Findings, declarations relative to an earned income tax credit

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-6

## Section

- **Citation:** N.J. Stat. § 54A:4-6
- **Heading:** Findings, declarations relative to an earned income tax credit
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54A / Chapter 4 / Section 4-6

## Text

1. The Legislature finds and declares that: a. Since 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; b. The federal earned income tax credit has contributed to a significant increase in labor force participation among New Jersey families; c. A 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; d. Over 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 e. A 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. L.2000,c.80,s.1.

## Nearby sections

- [N.J. Stat. § 54A:4-1 Resident credit for tax of another state.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.md)
- [N.J. Stat. § 54A:4-1.1 Resident taxpayer, income, wage tax refund denied, appeal, judgement resulting in refund, credit against tax.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.1.md)
- [N.J. Stat. § 54A:4-1.2 Regulations.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.2.md)
- [N.J. Stat. § 54A:4-2 Credit for taxes withheld, paid by S corporation](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-2.md)
- [N.J. Stat. § 54A:4-4 Credit in lieu of refund of unemployment compensation contributions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-4.md)
- [N.J. Stat. § 54A:4-5 Reimbursement of director by division of unemployment and temporary disability insurance](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-5.md)
- [N.J. Stat. § 54A:4-6 Findings, declarations relative to an earned income tax credit](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-6.md)
- [N.J. Stat. § 54A:4-7 New Jersey Earned Income Tax Credit program.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-7.md)
- [N.J. Stat. § 54A:4-8 Annual appropriation for administration](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-8.md)
- [N.J. Stat. § 54A:4-9 Availability of statistical information](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-9.md)
- [N.J. Stat. § 54A:4-10 Regulations](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-10.md)
- [N.J. Stat. § 54A:4-11 Gross income tax credit for employment of certain handicapped persons.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-11.md)
- [N.J. Stat. § 54A:4-12b Tax credit, film expenses, certain.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-12b.md)
- [N.J. Stat. § 54A:4-13 Credit against tax due.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-13.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-6. Check the current official text before relying on it. Not legal advice.