reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54A:5-16 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:5-16 - Definitions.

54A:5-16 Definitions.  7. a. As used in this section: "Investment management services" means providing a substantial quantity of any of the following services to a partnership, S corporation, or other entity as a partner thereto: (1) advising as to the advisability of investing in, purchasing, or selling a specified asset; (2) managing, acquiring, or disposing of a specified asset; (3) arranging financing with respect to acquiring specified assets; or (4) any activity in support of the services described in paragraphs (1) through (3) of this subsection. A partner shall not be deemed to be providing investment management services under this section if the partnership interest is held directly or indirectly by a corporation, or any capital interest in the partnership, which provides the taxpayer with a right to share in partnership capital commensurate with the amount of capital contributed, determined at the time of receipt of such partnership interest, or the value of partnership interest subject to tax under section 83 of the Internal Revenue Code (26 U.S.C. s.83), upon the receipt or vesting of such interest. "Specified asset" means certain securities, real estate held for rental or investment, interests in partnerships, commodities, or options or derivatives contracts, except if at least 80 percent of the average fair market value of the specified assets of the partnership, S corporation, or other entity during the taxable year consists of real estate. b. Notwithstanding the provisions of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., to the contrary, in addition to the tax imposed on the income of a non-resident taxpayer pursuant to N.J.S.54A:5-8, there shall be imposed an additional surtax of 17 percent on income from investment management services received during the taxpayer's taxable year. c. Notwithstanding the provisions of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., to the contrary, in addition to the tax imposed on the income of a resident taxpayer from the categories of gross income enumerated and classified in N.J.S.54A:5-1 et seq., there shall be imposed an additional surtax of 17 percent on income received during the taxpayer's taxable year from investment management services provided to a partnership, S corporation, or other entity. d. This section shall remain inoperative until enactment into law by the states of Connecticut, New York, and Massachusetts of legislation having an identical effect with this section, subsection d. of N.J.S.54A:5-8, subsection (D) of section 6 of P.L.1945, c.162 (C.54:10A-6), and section 9 of P.L.2018, c.45 (C.54:10A-6.4), as shall be determined by the Director of the Division of Taxation in the Department of the Treasury. L.2018, c.45, s.7.
NJ Rev Stat § 54A:6-1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-1 - Items in 54A:6-2 to 54A:6-9 excluded

54A:6-1. Items in 54A:6-2 to 54A:6-9 excluded  The items in sections 54A:6-2 to 54A:6-9, inclusive, shall be specifically excluded from gross income. L.1976, c. 47, s. 54A:6-1, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-2 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-2 - Federal social security benefits

54A:6-2. Federal social security benefits  All payments received under the Federal Social Security Act, whether they be regularly monthly benefits or lump sum death benefits. L.1976, c. 47, s. 54A:6-2, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-3 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-3 - Railroad retirement benefits

54A:6-3. Railroad retirement benefits  All payments received under the Railroad Retirement Act administered by the Federal Government. L.1976, c. 47, s. 54A:6-3, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-4 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-4 - Certain death benefits

54A:6-4. Certain death benefits  a. Proceeds of life insurance contracts payable by reason of death. b. Employees' death benefits, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee. L.1976, c. 47, s. 54A:6-4, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-5 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-5 - Gifts and inheritances

54A:6-5. Gifts and inheritances  a. The value of property acquired by gift, bequest, devise or inheritance. b. Income. Subsection a. shall not exclude from gross income: 1. The income from any property referred to in subsection a. 2. Where the gift, bequest, devise or inheritance is of income from property, the amount of such income. L.1976, c. 47, s. 54A:6-5, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-6 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-6 - Compensation for injuries or sickness

54A:6-6. Compensation for injuries or sickness  a. Amounts received under workmen's compensation acts as compensation for personal injuries or sickness. b. The amount of damages received, whether by suit or agreement, on account of personal injuries or sickness. c. Amounts received through accident or health insurance for personal injuries or sickness. d. Amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the Armed Forces of the United States or in the Coast and Geodetic Survey or the Public Health Service, or as a disability annuity payable under the Foreign Service Act of 1946. L.1976, c. 47, s. 54A:6-6, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-7 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-7 - Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.

54A:6-7 Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.  54A:6-7. a. Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual not domiciled in this State. b. Amounts received during the taxable year as mustering-out payments with respect to service in the Armed Forces of the United States. c. Amounts received during the taxable year as housing and subsistence allowances by members of the active and reserve components of the Armed Forces of the United States, and by New Jersey National Guard members while on State active duty. L.1976, c.47, s. 54A:6-7; amended 2005, c.63.
NJ Rev Stat § 54A:6-8 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-8 - Scholarships and fellowship grants

54A:6-8. Scholarships and fellowship grants  a. Any amount received as a scholarship at an educational institution. b. Any amount received as a fellowship grant. c. Any amount received to cover expenses for travel, research or equipment which are incident to a scholarship or research grant, but only to the extent that the amount is so expended by the recipient. L.1976, c. 47, s. 54A:6-8, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-9.2 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-9.2 - Applicability of federal "Taxpayer Relief Act of 1997"

54A:6-9.2. Applicability of federal "Taxpayer Relief Act of 1997"  3. a. Notwithstanding the provisions of any law to the contrary, a taxpayer who elects to apply the provisions of paragraph (2) or (4) of subsection (d) of section 312 of the federal "Taxpayer Relief Act of 1997" (Pub. L.105-34), for federal income tax purposes shall be subject to the same provisions for New Jersey gross income tax purposes. b. Notwithstanding the provision of any law to the contrary, the exclusion of gain realized from the sale or exchange of property by a taxpayer that has been owned and used by the taxpayer as the taxpayer's principal residence shall be excludable from the gross income of the taxpayer, upon the election of the taxpayer made pursuant to paragraph (3) of subsection (d) of section 312 of the federal "Taxpayer Relief Act of 1997" (Pub. L.105-34), for federal income tax purposes, and shall be determined pursuant to the proration method allowed pursuant to subsection d. of section 1 of P.L.1998, c.3 (C.54A:6-9.1), notwithstanding that the sale or exchange is not by reason of a change in place of employment, health, or unforeseen circumstances, and notwithstanding that the taxpayer does not meet the use and ownership requirement for periods aggregating two years, if the sale or exchange takes place during the two-year period beginning on August 5, 1997 and the taxpayer held the property on August 5, 1997. L.1998, c.3, s.3.
NJ Rev Stat § 54A:6-11 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-11 - Lottery winnings.

54A:6-11 Lottery winnings.  54A:6-11. Lottery Winnings. Gross income shall not include lottery winnings from the New Jersey Lottery, except that New Jersey Lottery winnings from a prize in an amount exceeding $10,000 shall be included in gross income. Amended 2009, c.69, s.3.6.
NJ Rev Stat § 54A:6-13 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-13 - Unemployment insurance benefits

54A:6-13. Unemployment insurance benefits  All payments and benefits received under any unemployment insurance law. L.1976, c. 47, s. 54A:6-13, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-14 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-14 - Interest on certain obligations

54A:6-14. Interest on certain obligations  Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other district, agency, authority, commission, instrumentality, public corporation (including one created or existing pursuant to agreement or compact with this or any other state), body corporate and politic or political subdivision of this State, or (2) those obligations which are statutorily free from State or local taxation under any other act of this State or under the laws of the United States. L.1976, c. 47, s. 54A:6-14, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:6-14.1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-14.1 - Exemption of distributions of qualified investment fund

54A:6-14.1. Exemption of distributions of qualified investment fund  2. Gross income shall not include distributions paid by a qualified investment fund, to the extent that the distributions are attributable to interest or gain from obligations described in N.J.S.54A:6-14.  For the purposes of this act, "qualified investment fund" means any investment company or trust registered with the Securities and Exchange Commission, or any series of such investment company or trust, which for the calendar year in which the distribution is paid:  a. Has no investments other than interest-bearing obligations, obligations issued at a discount, and cash and cash items, including receivables, and financial options, futures, forward contracts, or other similar financial instruments related to interest-bearing obligations, obligations issued at a discount or bond indexes related thereto; and  b. Has not less than 80% of the aggregate principal amount of all of its investments, excluding financial options, futures, forward contracts, or other similar financial instruments related to interest-bearing obligations, obligations issued at a discount or bond indexes related thereto to the extent such instruments are authorized by section 851(b) of the federal Internal Revenue Code of 1986, 26 U.S.C. s.851(b), cash and cash items, which cash items shall include receivables, in obligations described in N.J.S.54A:6-14.  For purposes of this section, "series" means a segregated portfolio of assets, the beneficial interests in which are owned by the holders of a class or series of stock or shares of the investment company or trust that is preferred over all other classes or series in respect to the portfolio of assets.  L.1987,c.310,s.2; amended 1992,c.204,s.1.
NJ Rev Stat § 54A:6-21 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-21 - Contributions to certain employee trusts

54A:6-21. Contributions to certain employee trusts  Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended. L.1983, c. 571, s. 2, eff. Jan. 1, 1984.
NJ Rev Stat § 54A:6-22 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-22 - Gross income exclusion.

54A:6-22 Gross income exclusion.  2. Gross income shall not include payments and benefits directly received by a taxpayer under homeless persons' assistance programs, including but not limited to assistance in obtaining housing, temporary shelter and short-term financial assistance, as may be established pursuant to subsection h. of section 24 of P.L.1944, c.85 (C.52:27C-24), or benefits, including imputed income, received pursuant to the "Mortgage Stabilization and Relief Act," P.L.2008, c.127 (C.55:14K-82 et al.). L.1988, c.29, s.2; amended 2008, c.127, s.20.
NJ Rev Stat § 54A:6-24 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-24 - Cafeteria plan, qualified option, certain; not gross income

54A:6-24. Cafeteria plan, qualified option, certain; not gross income  1. Gross income shall not include the value of an employee's qualified option under a cafeteria plan if the employee does not elect to receive cash and the value of the option is excludable from federal taxable income.  As used in this section: "Cafeteria plan" means an employee benefit plan that meets the requirements of section 125 of the federal Internal Revenue Code of 1986, 26 U.S.C. s. 125;  "Qualified option" means an option to receive cash in lieu of a qualified employer-provided benefit which option may only be exercised if the employee derives a substantially similar benefit from a source other than the employer; "Qualified employer-provided benefit" means a benefit the value of which is excludable from federal taxable income under a cafeteria plan but which is not a benefit provided pursuant to a salary reduction agreement; and  "Salary reduction agreement" means an agreement between an employer and an employee under which the employee individually chooses to reduce the employee's compensation, or to forgo increases in compensation, and to have the amount provided, as an employer-provided benefit, by the employer to the employee; including but not limited to the agreements commonly known as flexible spending accounts and premium conversion options.  L.1995,c.111.
NJ Rev Stat § 54A:6-25.1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-25.1 - Loan redemption exempt from taxation.

54A:6-25.1 Loan redemption exempt from taxation.  12. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include amounts received as a loan redemption under the "Social Services Student Loan Redemption Program," established pursuant to P.L.2005, c.157 (C.18A:71B-87 et al). L.2005,c.157,s.12.
NJ Rev Stat § 54A:6-26 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-26 - Military pension, survivor's benefit payments excluded from gross income.

54A:6-26 Military pension, survivor's benefit payments excluded from gross income.  1. Gross income shall not include military pension payments or military survivor's benefit payments paid to individuals by the United States with respect to service in the Armed Forces of the United States. L.1997,c.409,s.1; amended 2001, c.84.
NJ Rev Stat § 54A:6-27 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-27 - Contributions to medical savings account not included in gross income.

54A:6-27 Contributions to medical savings account not included in gross income.  5. a. Gross income shall not include contributions to a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220. b. Gross income shall not include amounts paid or distributed, or deemed paid or distributed, out of a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220. c. The exclusions provided by subsections a. and b. of this section shall, notwithstanding any amendment or supplement to federal law, be allowed only to "eligible individuals" qualifying under the limitations of subsection (i), and subject to the numerical limits of subsection (j), of section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220, as in effect on January 1, 1997. L.1997,c.414,s.5.
NJ Rev Stat § 54A:6-28 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-28 - Roth IRA distributions excluded from gross income.

54A:6-28 Roth IRA distributions excluded from gross income.  2. a. Gross income shall not include distributions from a Roth IRA that are qualified distributions or that are rolled over to a Roth IRA. b. "Roth IRA" means an individual retirement plan, as defined pursuant to section 7701 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.7701, that is designated in the manner prescribed by the federal Secretary of the Treasury pursuant to section 408A of the federal Internal Revenue Code of 1986, 26 U.S.C. s.408A, as a Roth IRA and is subject to the contribution limits of that section. "Qualified distribution" means any payment or distribution: (1) made on or after the date on which the individual attains age 591/2, (2) made to a beneficiary (or to the estate of the individual) on or after the death of the individual, (3) attributable to the individual's being disabled within the meaning of paragraph (7) of subsection (m) of section 72 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.72, or (4) which is a qualified first time home buyer distribution as defined by, and subject to the limitations of, paragraph (2) of subsection (t) of section 72 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.72;provided, however, that a payment or distribution shall not be treated as a qualified distribution if it is made within the 5-taxable-year period beginning with the first taxable year for which the individual made a contribution to a Roth IRA (or such individual's spouse made a contribution to a Roth IRA) established for such individual, or in the case of a payment or distribution allocable to a qualified rollover contribution from an individual retirement plan other than a Roth IRA (or income allocable thereto), it is made within the 5-taxable year period beginning with the taxable year in which the rollover contribution was made. L.1998,c.57,s.2.
NJ Rev Stat § 54A:6-29 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-29 - Holocaust reparations, restitution excluded from gross income

54A:6-29. Holocaust reparations, restitution excluded from gross income  1. Gross income shall not include amounts received as reparations or restitution for the loss of liberty or damage to health by the victims of National Socialist (Nazi) persecution; returns of tangible or intangible property seized, misappropriated, or lost as a result of National Socialist (Nazi) actions or policies and any cash values in replacement of such property; payments of insurance policies purchased by the victims of National Socialist (Nazi) persecution; and any accumulated or accrued interest on such amounts. National Socialist (Nazi) actions or policies include, but are not limited to, actions and policies taken by Germany and other countries, or by organizations and institutions within those countries, against the victims of the Nazi Holocaust. L.1998,c.113,s.1.
NJ Rev Stat § 54A:6-30 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-30 - Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax

54A:6-30. Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax  1. a. Gross income shall not include the income otherwise taxable under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., of any individual who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on September 11, 2001, with respect to the taxpayer's taxable year in which falls the date of death of the taxpayer and with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred. b. This section shall not apply to any individual identified by the Attorney General of the United States to have been a participant or conspirator in those attacks. c. The amount of any income tax paid that is excludable pursuant to this section shall be an overpayment for the purposes of N.J.S.54A:9-7, provided however, that subsection (f) of N.J.S.54A:9-7 shall not apply. Notwithstanding the periods of limitation for refunds of overpayments set forth in N.J.S.54A:9-8, a claim for a refund of overpayment shall be filed on behalf of a taxpayer within four years after the taxpayer's taxable year in which falls the date of death of the taxpayer. L.2003,c.9.
NJ Rev Stat § 54A:6-31 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-31 - Family leave benefits not included in gross income.

54A:6-31 Family leave benefits not included in gross income.  16. Gross income shall not include benefits for family temporary disability leave paid pursuant to P.L.1948, c.110 (C.43:21-25 et al.) and P.L.2008, c.17 (C.43:21-39.1 et al.). L.2008, c.17, s.16.
NJ Rev Stat § 54A:6-32 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:6-32 - Combat zone compensation not considered gross income.

54A:6-32 Combat zone compensation not considered gross income.  1. Gross income shall not include amounts received as combat zone compensation by members of the Armed Forces of the United States that is excluded from federal taxable income pursuant to section 112 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.112. L.2020, c.93.