The bill establishes the NJ Gross Income Tax EasyFile Program, a pilot initiative by the Division of Taxation in the Department of the Treasury aimed at simplifying the gross income tax return process for eligible taxpayers. Under this program, certain taxpayers will receive a pre-filled personal income tax return form that includes their wage and tax information sourced from their employer's W-2 forms. To qualify, taxpayers must meet specific criteria, including being employed in New Jersey, not being self-employed, earning less than $75,000, having no dependents, and maintaining a full-time residency throughout the taxable year. The program is designed to ease the filing burden and reduce reliance on private tax preparers or complex filing methods.

The bill outlines the responsibilities of taxpayers regarding the pre-filled forms, including the option to opt-out of using the pre-filled return without penalty, the need to verify the accuracy of the information, and the requirement to correct any inaccuracies. The Division of Taxation will provide these forms electronically or by mail, and taxpayers can submit their returns through a secure website or telephone. Additionally, the Director of the Division of Taxation is tasked with evaluating the pilot program's effectiveness and reporting on its impact on taxpayer burden, participation rates, and processing efficiency. This initiative aims to streamline New Jersey's personal income tax collection process, potentially leading to more timely and accurate tax revenue forecasting.