# New Jersey S1678: Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

New Jersey S1678, Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation., is a 220th Legislature (2024-2025) Senate bill sponsored by Declan J. O'Scanlon Jr. (Republican), Joseph Pennacchio (Republican); status failed, last action 2024-01-09 (Introduced, 1st Reading in Senate, Referred to Senate Budget and Appropriations Committee) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NJ-S1678-2024-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New Jersey S1678
- State: New Jersey
- Session: 220th Legislature (2024-2025)
- Title: Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.
- Status: failed
- Chamber: Senate
- Introduced: 2024-01-09
- Last action: 2024-01-09, Introduced, 1st Reading in Senate, Referred to Senate Budget and Appropriations Committee
- Sponsors: Declan J. O'Scanlon Jr. (Republican), Joseph Pennacchio (Republican)
- Cosponsors: 2
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Declan J. O'Scanlon Jr. (Republican), Senate
- Sponsor: Joseph Pennacchio (Republican), Senate
- Cosponsor: Holly T. Schepisi (Republican), Senate
- Cosponsor: Parker Space (Republican), Senate

## Actions (1)

- 2024-01-09: Introduced, 1st Reading in Senate, Referred to Senate Budget and Appropriations Committee (Senate)

## Bill text

- As Introduced, 2024-09-13: [HTML](https://pub.njleg.state.nj.us/Bills/2024/S2000/1678_I1.HTM), [PDF](https://pub.njleg.state.nj.us/Bills/2024/S2000/1678_I1.PDF)

## Related bills

- S4928: Requires payment of prevailing wage for certain data center construction. (signed)
- S4925: Expands provisions of P.L.2022, c.9 under certain circumstances. (signed)
- S4847: Makes various changes to membership on Cannabis Regulatory Commission and to legalized medical and personal use cannabis marketplace. (signed)
- S4858: Establishes "New Jersey Veterans and Military Spouses Asset Protection Act." (signed)
- S4678: Includes retired teachers and county college faculty members in science, technology, engineering, and mathematics teacher grant program.* (signed)
- S4812: Requires DCA to resume Reconstruction, Rehabilitation, Elevation and Mitigation program with remaining funds for unmet recovery and rebuilding needs for Supers… (signed)

## Sources
- [As Introduced (HTML)](https://pub.njleg.state.nj.us/Bills/2024/S2000/1678_I1.HTM)
- [As Introduced (PDF)](https://pub.njleg.state.nj.us/Bills/2024/S2000/1678_I1.PDF)

## Related
- [S4928: Requires payment of prevailing wage for certain data center construction.](https://policyrisk.com/state-bill/NJ-S4928-2024-2025)
- [S4925: Expands provisions of P.L.2022, c.9 under certain circumstances.](https://policyrisk.com/state-bill/NJ-S4925-2024-2025)
- [S4847: Makes various changes to membership on Cannabis Regulatory Commission and to le…](https://policyrisk.com/state-bill/NJ-S4847-2024-2025)
- [S4858: Establishes "New Jersey Veterans and Military Spouses Asset Protection Act."](https://policyrisk.com/state-bill/NJ-S4858-2024-2025)
- [S4678: Includes retired teachers and county college faculty members in science, techno…](https://policyrisk.com/state-bill/NJ-S4678-2024-2025)
- [S4812: Requires DCA to resume Reconstruction, Rehabilitation, Elevation and Mitigation…](https://policyrisk.com/state-bill/NJ-S4812-2024-2025)
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Source: PRIA, https://policyrisk.com/state-bill/NJ-S1678-2024-2025 (as of 2026-10-17).