reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-15 - Waiver of statute of limitations by taxpayer

54:53-15. Waiver of statute of limitations by taxpayer
No offer in compromise shall be accepted unless the taxpayer waives the running of the statutory period of limitations on both assessment or collection of the tax liability involved for the period during which the offer is pending, or the period during which any installment remains unpaid, and for one year thereafter.
L.1975, c. 387, s. 15, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-16 - 90-day amnesty period

54:53-16. 90-day amnesty period
a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, and notwithstanding any other laws to the contrary, the director shall establish a period of 90 days' duration, which period shall end no later than one year after the date of enactment of this amendatory and supplementary act, during which a taxpayer who has failed to pay any State tax on or before the day on which the tax is required to be paid may remit the amount of that tax, plus any interest that may be due at the rate of 9% per annum, without the imposition of any civil or criminal penalties arising out of an obligation imposed under any State tax law. This section shall apply only to State tax liabilities for taxable periods ending or transactions or uses occurring prior to January 1, 1987 and shall not extend to any taxpayer under criminal investigation for any State tax matter, as certified by a county prosecutor or the Attorney General to the director.
b. The imposition of interest at the rate of 9% per annum upon any unpaid State tax liability as provided in subsection a. of this section shall only apply to payments made during the 90 day period.
L.1987, c.133, s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:54-1 - Covered employees considered employees of client company.

54:54-1 Covered employees considered employees of client company.
7. For purposes of determining economic incentives or benefit based on employment provided by law, rule or regulation by the State or other government entity, covered employees of a client company shall be considered employees solely of the client company, and the client company shall be entitled to the benefit of any economic incentive or other benefit based on the number of the client company's covered employees, notwithstanding that an employee leasing company is the W-2 reporting employer for the covered employees. Each client company shall be treated as employing only those covered employees co-employed by the client company, and not covered employees employed by other client companies of the employee leasing company. Each employee leasing company shall provide, upon request by the State or any political subdivision thereof, employment information reasonably required for the administration of any economic incentive or benefit program. Each employee leasing company shall provide, upon request by a client company, employment information necessary to support any request, claim, application, or other action by a client company seeking any such economic incentive or benefit. As used in this section, "covered employee," "client company," and "employee leasing company" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:54-2 - Taxes paid by client company.

54:54-2 Taxes paid by client company.
8. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered employees shall be paid by the client company and not by the employee leasing company. As used in this section "covered employee," "client company" and "employee leasing company" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C. 34:8-67).
L.2011, c.118, s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:54-3 - Imposition of sales tax on certain receipts.

54:54-3 Imposition of sales tax on certain receipts.
9. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any sales tax imposed on employee leasing services provided by an employee leasing company to a client company pursuant to a law enacted after the effective date of P.L.2011, c.118 (C.34:8-68.1 et al.) shall be imposed only on receipts that reflect the amounts charged to client companies for employee leasing services and not on receipts that represent the amounts charged for the payment of wages, salaries, benefits, workers' compensation costs, withholding taxes, or other assessments paid to or on behalf of a covered employee by the employee leasing company under an employee leasing agreement. As used in this section, "employee leasing company," "client company," "covered employee" and "employee leasing agreement" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.9.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:54-4 - Calculation of tax imposed on client company, employee leasing company.

54:54-4 Calculation of tax imposed on client company, employee leasing company.
10. For the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall be calculated on the basis of its covered employees, and the tax imposed on an employee leasing company shall be calculated on the basis of its employees that are not covered employees. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:54-5 - Tax imposed on basis of total payroll.

54:54-5 Tax imposed on basis of total payroll.
11. For the purposes of implementing any tax imposed on an employer on the basis of total payroll, an employee leasing company, in computing the tax on behalf of the client company, shall be authorized to apply any small business allowance or exemption made available pursuant to law to the client company for covered employees. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:54-6 - Determination of tax credit.

54:54-6 Determination of tax credit.
12. For the purposes of determining any tax credit based on employment provided by law, rule or regulation by the State, covered employees of a client company shall be considered employees solely of the client company, and the client company shall be entitled to the tax credit based on the number of the client company's covered employees, notwithstanding that an employee leasing company is the W-2 reporting employer for the covered employees. Each client company shall be treated as employing only those covered employees co-employed by the client company, and not covered employees employed by other client companies of the employee leasing company. Each employee leasing company shall provide, upon request of the Division of Taxation in the Department of the Treasury, employment information reasonably required for the administration of any tax credit program. Each employee leasing company shall provide, upon request by a client company, employment information necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.12.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:1-1 - Short title

54A:1-1. Short title
This title shall be known and may be cited as the "New Jersey Gross Income Tax Act."
L.1976, c. 47, s. 54A:1-1, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:1-2.1 - Charitable contributions not a factor in determination of domicile.

54A:1-2.1 Charitable contributions not a factor in determination of domicile.
1. For purposes of determining whether a person is domiciled in this State or not domiciled in this State under subsections m., n. o. and p. of N.J.S.54A:1-2, the making of a financial contribution, gift, bequest, donation or any other financial instrument or pledge in any amount or the donation or loan of any object of any value qualifying for deduction as a charitable contribution under subsection (a) of section 170 of the federal Internal Revenue Code of 1986 (26 U.S.C.s.170(a)), or the volunteering, giving or donation of uncompensated time, or any combination of the foregoing, to any corporation, foundation, organization or institution, which is exempt from federal income tax under paragraph (3) of subsection (c) of section 501 of the federal Internal Revenue Code of 1986 (26 U.S.C.s.501(c)(3), shall not be considered as a factor in any manner to determine a person's state of domicile.
L.2013, c.73, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:2-1a - Determination of tax due, certain circumstances.

54A:2-1a Determination of tax due, certain circumstances.
1. a. Notwithstanding the taxable income tables and tax rates provided in N.J.S.54A:2-1 or any other provision of law to the contrary, for taxable years beginning on or after January 1, 2009 but before January 1, 2010, the amount of tax due pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., for a taxpayer whose taxable income exceeds $400,000 shall be determined pursuant to subsections b. and c. of this section as is applicable.
b. For married individuals filing a joint return and individuals filing as head of household or as surviving spouse for federal income tax purposes:
If the taxable income is: The tax is:
Over $400,000.00 but not
over $500,000.00 . . . . . . . $21,437.50 plus 8.0% of the excess over $400,000.00
Over $500,000.00 but not
over $1,000,000.00 . . . . . . $29,437.50 plus 10.25% of the excess over $500,000.00
Over $1,000,000.00 . . . . . . . $80,687.50 plus 10.75% of the excess over
$1,000,000.00
c. For married individuals filing separately, unmarried individuals other than individuals filing as head of household or as a surviving spouse for federal income tax purposes, and estates and trusts:
If the taxable income is: The tax is:
Over $400,000.00 but not
over $500,000.00 . . . . . . . $23,353.75 plus 8.0% of the excess over $400,000.00
Over $500,000.00 but not
over $1,000,000.00 . . . . . . $31,353.75 plus 10.25% of the excess over $1,000,000.00
Over $1,000,000.00 . . . . . . . $82,603.75 plus 10.75% of the excess over $1,000,000.00
d. No additions to tax or penalty shall be imposed under N.J.S.54A:9-6 for insufficient payment of estimated tax that may otherwise be due on salaries, wages and other remuneration received before October 1, 2009 upon which there is a rate of tax imposed pursuant to subsections b. and c. of this section.
e. An employer maintaining an office or transacting business within this State and making payment of any salaries, wages and remuneration subject to New Jersey gross income tax or making payment of any remuneration for employment subject to contribution under the New Jersey "unemployment compensation law," pursuant to R.S.43:21-1 et seq., that is subject to New Jersey gross income tax shall not be subject to interest, penalties or other costs that may otherwise be imposed for insufficient withholding of salaries, wages and other remuneration made before October 1, 2009 that is directly attributable to the enactment of the taxable income tables and tax rates in subsections b. and c. of this section.
L.2009, c.69, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:2-1.1 - Determination of tax, income of nonresident

54A:2-1.1. Determination of tax, income of nonresident
4. a. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) does not apply, notwithstanding the provisions of N.J.S.54A:2-1, the tax due for each taxable year from a nonresident taxpayer shall be equal to the tax computed pursuant to N.J.S.54A:2-1 as if such nonresident were a resident, multiplied by a fraction, the numerator of which is the taxpayer's income from sources within this State determined in accordance with the provisions of N.J.S.54A:5-7 and N.J.S.54A:5-8 and the denominator of which is that taxpayer's gross income for the taxable year as if such taxpayer were a resident.
b. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) applies, the income of a nonresident individual shall be that part of the individual's income derived from sources within this State as defined in N.J.S.54A:1-1 et seq., except that income of a nonresident individual shall not include income derived from sources within this State from pensions and annuities as set forth in subsection j. of N.J.S.54A:5-1.
L.1993,c.178,s.4; amended 1993,c.320,s.2.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:2-1.2 - Review of New York enactments by Attorney General

54A:2-1.2. Review of New York enactments by Attorney General
3. The Attorney General shall review the enactments of the State of New York to determine if the method of taxation of the income from New York sources of taxpayers that are not residents of New York, enacted pursuant to 1987 N.Y. Laws 28, compiled as subsection (e) of N.Y. Tax 601, and requiring that every New York nonresident taxpayer compute a tax as if such resident were a resident and multiply that liability by a fraction the numerator of which is the taxpayer's New York source income as therein determined and the denominator of which is the taxpayer's federal adjusted gross income for the taxable year, has been repealed or superceded by subsequent enactment so as to restrict the computation of liability owed to New York to a method based only on the New York source income of the taxpayer. If the Attorney General shall so determine, the Attorney General shall, not later than five days after such enactment, certify to the Director of the Division of Taxation the taxable years for which the fractional method of liability calculation for nonresident taxpayers has been repealed or superceded.
L.1993,c.320,s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:2-2 - Partners and partnerships

54A:2-2. Partners and partnerships
54A:2-2. a. A partnership as such shall not be subject to the New Jersey Gross Income Tax. Individuals carrying on business as partners shall be liable for the New Jersey Gross Income Tax only in their separate or individual capacities, except as provided under section b. of this section.
b. A partnership shall report any federal partnership audit adjustments made by the Internal Revenue Service pursuant section 6225(a)(1) of the Internal Revenue Code (26 U.S.C. s.6225(a)(1)) to the Division of Taxation in the Department of the Treasury in accordance with subsection d. of section 8 of P.L.2022,c.133 (C.54:50-47). The partners of the reviewed year shall make payment of any New Jersey Gross Income Tax liability that results from the federal partnership audit adjustments reported on the Federal Adjustments Report, unless the partnership makes the election to pay tax on the partner's behalf.
Failure of the partnership, partner, tiered partner, indirect partner, or member to report or pay federal adjustments pursuant to section 6225(a) and section 6225(c) of the Internal Revenue Code shall not prevent the director from assessing the partnership, partner, tiered partner, indirect partner, or member for taxes they owe, using the best information available, in the event that the partnership, partner, tiered partner, indirect partner, or member fails to timely make any report or payment required by this section for any reason.
c. The director may adopt rules and regulations that the director deems necessary to effectuate the provisions of this section.
L.1976, c. 47, s. 54A:2-2, eff. July 8, 1976, operative Aug. 30, 1976; amended 2022, c.133, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:2-3 - Associations taxable as corporations

54A:2-3. Associations taxable as corporations
An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act.
L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:2-4 - Minimum taxable income

54A:2-4. Minimum taxable income
54A:2-4. Minimum taxable income. Notwithstanding any other provisions of this act, a taxpayer shall not be subject to tax under this act if:
a. The taxpayer is filing as an unmarried individual, an estate or trust, with a gross income of
(1) $3,000 or less for taxable years beginning before January 1, 1994,
(2) $7,500 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999, and
(3) $10,000 or less for taxable years beginning on or after January 1, 1999;
b. The taxpayer is determining tax pursuant to subsection a. of N.J.S.54A:2-1, or is a married couple filing a joint return, with a gross income of
(1) $3,000 or less for taxable years beginning before January 1, 1994,
(2) $7,500 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999,
(3) $10,000 or less for taxable years beginning on or after January 1, 1999 but before January 1, 2000,
(4) $15,000 or less for taxable years beginning on or after January 1, 2000 but before January 1, 2001, and
(5) $20,000 or less for taxable years beginning on or after January 1, 2001; or
c. The taxpayer is a married person filing separately with a gross income of
(1) $1,500 or less for taxable years beginning before January 1, 1994,
(2) $3,750 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999,
(3) $5,000 or less for taxable years beginning on or after January 1, 1999 but before January 1, 2000,
(4) $7,500 or less for taxable years beginning on or after January 1, 2000 but before January 1, 2001, and
(5) $10,000 or less for taxable years beginning on or after January 1, 2001.
In the case of a nonresident, gross income shall mean gross income which such nonresident would have reported if he had been a resident.
L.1976, c.47, s. 54A:2-4; amended 1990, c.61, s.14; 1994, c.8, s.1; 1999, c.260, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-1 - Personal exemptions and deductions.

54A:3-1 Personal exemptions and deductions.
54A:3-1. Personal exemptions and deductions. Each taxpayer shall be allowed personal exemptions and deductions against his gross income as follows:
(a) Taxpayer. Each taxpayer shall be allowed a personal exemption of $1,000.00 which may be taken as a deduction from his New Jersey gross income.
(b) Additional exemptions. In addition to the personal exemptions allowed in (a), the following additional personal exemptions shall be allowed as a deduction from gross income:
1. For the taxpayer's spouse, or domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), who does not file separately - $1,000.00.
2. For each dependent who qualifies as a dependent of the taxpayer during the taxable year for federal income tax purposes - $1,500.00.
3. Taxpayer 65 years of age or over at the close of the taxable year - $1,000.00.
4. Taxpayer's spouse 65 years of age or over at the close of the taxable year - $1,000.00.
5. Blind or disabled taxpayer - $1,000.00.
6. Blind or disabled spouse - $1,000.00.
7. Taxpayer who is a veteran honorably discharged or released under honorable circumstances from active duty in the Armed Forces of the United States, a reserve component thereof, or the National Guard of New Jersey in a federal active duty status, as those terms are used in N.J.S.38A:1-1 - $6,000.
(c) Special Rule. The personal exemptions allowed under this section shall be limited to that percentage which the total number of months within a taxpayer's taxable year under this act bears to 12. For this purpose 15 days or more shall constitute a month.
(d) (Deleted by amendment, P.L.1993, c.178).
(e) Nonresidents. For taxable years to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) applies, a nonresident taxpayer shall be allowed the same deduction for personal exemptions as a resident taxpayer. However, if (1) the nonresident taxpayer's gross income which is subject to tax under this act is exceeded by (2) the gross income which the nonresident taxpayer would be required to report under this act if the taxpayer were a resident by more than $100.00, the taxpayer's deduction for personal exemptions shall be limited by the percentage which (1) is to (2).
amended 1990, c.61, s.13; 1993, c.178, s.1; 1993, c.320, s.1; 2003, c.246, s.40; 2016, c.57, s.8; 2019, c.146.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-1.1 - Dependent under 22 in attendance at accredited post-secondary institution

54A:3-1.1. Dependent under 22 in attendance at accredited post-secondary institution
In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction from his New Jersey gross income in amount of $1,000.00 for each dependent under the age of 22 years who is attending an accredited post-secondary institution of higher education on a full time basis and for whom the taxpayer paid one-half or more of the costs of tuition and maintenance of the dependent's attendance at such institution.
L.1976, c. 84, s. 1, eff. Sept. 2, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-2 - Alimony and separate maintenance payments

54A:3-2. Alimony and separate maintenance payments
There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court decree (or which would have otherwise been includible if such payments were made to an individual subject to tax under this act).
L.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-3 - Medical expenses.

54A:3-3 Medical expenses.
54A:3-3. Medical expenses. (a) Each taxpayer shall be allowed to deduct from the taxpayer's gross income medical expenses for the taxpayer, the taxpayer's spouse, and the taxpayer's dependents with respect to such expenses that were paid during the taxable year and to the extent that such medical expenses exceed 2% of the taxpayer's gross income. In the case of a nonresident, gross income shall mean gross income which such nonresident would have reported if the taxpayer had been subject to tax during the entire taxable year as a resident.
(b) Special Rule for Decedents.
(1) Treatment of expenses paid after death. Expenses for the medical care of the taxpayer which are paid out of the taxpayer's estate during the one-year period beginning with the day after the day of the death shall be treated as paid by the taxpayer at the time incurred.
(2) Limitation. Paragraph (1) shall not apply if the amount paid is not allowable as a deduction in computing medical expense deductions for federal income tax purposes.
(c) Disallowance of amounts allowed for other purposes.
(1) Any expenses allowed as a deduction of expenses for household and dependent care services necessary for gainful employment shall not be allowed as an expense paid for medical care for purposes of this section.
(2) Any amounts paid or distributed out of a medical savings account that are excluded from gross income pursuant to section 5 of P.L.1997, c.414 (C.54A:6-27) shall not be allowed as an expense paid for medical care for purposes of this section.
(3) Any amounts allowed as a deduction for the health insurance costs of the self-employed pursuant to section 1 of P.L.1999, c.222 (C.54A:3-5) shall not be allowed as an expense paid for medical care for purposes of this section.
L.1976, c.47, s. 54A:3-3; amended 1997, c.414, s.2; 1999, c.222, s.2.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-4 - Deductions for contributions to medical savings account.

54A:3-4 Deductions for contributions to medical savings account.
3. a. A taxpayer may deduct from the taxpayer's gross income an amount equal to the contributions to a medical savings account that the taxpayer is allowed for the taxable year as a deduction for federal income tax purposes pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220.
b. The deduction provided by subsection a. 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.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-5 - Self-employed individuals, deduction for health insurance costs.

54A:3-5 Self-employed individuals, deduction for health insurance costs.
1. A taxpayer who is a "self-employed individual" within the meaning of clause (B) of paragraph (1) of subsection (c) of section 401 of the federal Internal Revenue Code of 1986, 26 U.S.C.s.401, and a taxpayer treated as such a "self-employed individual" under that section pursuant to section 1372 of the federal Internal Revenue Code of 1986, 26 U.S.C.s.1372, shall be allowed to deduct from the taxpayer's gross income an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse, and dependents; provided however, that the amount of such deduction shall not exceed the taxpayer's "earned income," as defined pursuant to subsection (c) of section 401 of the federal Internal Revenue Code of 1986, 26 U.S.C.s.401, derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established, and provided further that no deduction shall be allowed for coverage of any month for which the taxpayer is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or of the spouse of the taxpayer.
L.1999,c.222,s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-6 - Deduction for qualified conservation contribution

54A:3-6. Deduction for qualified conservation contribution
1. A taxpayer shall be allowed a deduction against gross income for a qualified conservation contribution, as defined under subsection (h) of section 170 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.170, made by the taxpayer of a qualified real property interest in property located in this State. The amount of the deduction in a taxable year shall be equal to the amount of the contribution allowed in the taxable year as a deduction pursuant to section 170 of the federal Internal Revenue Code of 1986 in computing the taxpayer's taxable income for federal income tax purposes.
L.1999,c.372.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-7 - Designation of "Health Enterprise Zones."

54A:3-7 Designation of "Health Enterprise Zones."
1. Each area that is designated by the Commissioner of Health and Senior Services as a State designated underserved area pursuant to N.J.S.18A:71C-35 shall be deemed to be a "Health Enterprise Zone" for the purposes of P.L.2004, c.139 (C.54A:3-7 et al.).
L.2004,c.139,s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-8 - Tax deduction for qualified receipts, definitions.

54A:3-8 Tax deduction for qualified receipts, definitions.
2. a. A taxpayer who is providing primary care as defined in N.J.S.18A:71C-32 at:
(1) a practice that is located in a Health Enterprise Zone as described in section 1 of P.L.2004, c.139 (C.54A:3-7); or
(2) a qualified practice that is located within 5 miles of a Health Enterprise Zone as described in section 1 of P.L.2004, c.139 (C.54A:3-7);
shall be allowed to deduct from the taxpayer's gross income in a taxable year an amount equal to that proportion of the taxpayer's net income deriving from that practice for the taxable year that the qualified receipts of that practice for the taxable year bear to the total amount received for services at that practice for the taxable year.
b. For the purposes of this section:
"Qualified practice" means a practice at which 50% or more of the total amount received for services at that practice for the taxable year are qualified receipts and 50% or more of the patients whose services are compensated by qualified receipts reside in a Health Enterprise Zone; and
"Qualified receipts" means amounts received for services from the Medicaid program pursuant to P.L.1968, c.413 (C.30:4D-1 et seq.), including amounts received from managed care organizations under contract with the Medicaid program, the FamilyCare Health Coverage Program pursuant to P.L.2000, c.71 (C.30:4J-1 et seq.), and the Children's Health Care Coverage Program pursuant to P.L.1997, c.272 (C.30:4I-1 et seq.) for providing health care services to eligible program recipients.
L.2004,c.139,s.2.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-9 - Alternative business calculation established.

54A:3-9 Alternative business calculation established.
1. a. Notwithstanding the provisions of N.J.S.54A:5-1, for the purposes of the alternative business calculation pursuant to this section a taxpayer who sustains a net loss in one or more of the net categories of gross income determined pursuant to subsections b., d., k., and p. of N.J.S.54A:5-1 shall net that loss against any other gains or losses sustained in those categories of gross income and any loss carryforward allowed pursuant to subsection b. of this section to determine alternative business income or loss.
b. Notwithstanding the provisions of N.J.S.54A:5-2, a taxpayer who sustains an alternative business loss pursuant to the provisions of subsection a. of this section may carry that loss forward, if necessary and in accordance with the terms and conditions prescribed by the director, for application pursuant to the provisions of subsection a. of this section during each of the 20 taxable years following the alternative business loss' taxable year.
c. (1) A taxpayer shall calculate regular business income as the total of the subsection b., d., k., and p. categories of gross income determined pursuant to N.J.S.54A:5-1 in accordance with N.J.S.54A:5-2.
(2) A taxpayer shall subtract alternative business income from regular business income determined pursuant to paragraph (1) of this subsection to determine the business increment.
(3) For purposes of calculating a taxpayer's liability pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., a taxpayer shall adjust the taxpayer's taxable income pursuant to the following schedule:
For taxable years beginning in 2012, the taxpayer shall subtract from taxable income 10% of the business increment;
For taxable years beginning in 2013, the taxpayer shall subtract from taxable income 20% of the business increment;
For taxable years beginning in 2014, the taxpayer shall subtract from taxable income 30% of the business increment;
For taxable years beginning in 2015, the taxpayer shall subtract from taxable income 40% of the business increment.
For taxable years beginning in 2016 and thereafter, the taxpayer shall subtract from taxable income 50% of the business increment.
L.2011, c.60, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-10 - Deduction from gross income for organ, bone marrow donor.

54A:3-10 Deduction from gross income for organ, bone marrow donor.
4. a. A taxpayer shall be allowed to deduct from gross income up to $10,000 of unreimbursed expenses specified in subsection b. of this section if the taxpayer or the taxpayer's dependent donates one or more of their human organs, or a part thereof, or bone marrow to another human for human organ transplantation.
b. The deduction allowed pursuant to this section may be claimed only for reasonable unreimbursed travel expenses, lodging expenses, and lost wages that are related to the donation and are incurred by the taxpayer in the taxable year.
c. The deduction allowed pursuant to this section shall be claimed in the taxable year in which the human organ transplantation occurs, except that any expenses specified in subsection b. of this section that are incurred in the previous or subsequent taxable year shall be claimed in the taxable year in which the expenses are incurred, but the combined amount deducted shall not exceed $10,000.
L.2019, c.444, s.4.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-11 - Short title.

54A:3-11 Short title.
1. Sections 2 through 5 of P.L.2021, c.128 (C.18A:71B-42.1 et al.) shall be known and may be cited as the "New Jersey College Affordability Act."
L.2021, c.128, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-12 - Allowable deduction in the amount of taxpayer's contribution.

54A:3-12 Allowable deduction in the amount of taxpayer's contribution.
3. A taxpayer with gross income of $200,000 or less shall be allowed a deduction, not to exceed $10,000, from the taxpayer's gross income for the taxable year in the amount of the taxpayer's contribution for the taxable year to an account established pursuant to the "New Jersey Better Educational Savings Trust Program," (N.J.S.18A:71B-35 et seq.).
L.2021, c.128, s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-13 - Allowable deduction in the amount of student loan principal, interest payments.

54A:3-13 Allowable deduction in the amount of student loan principal, interest payments.
4. A taxpayer with gross income of $200,000 or less shall be allowed a deduction, not to exceed $2,500, from the taxpayer's gross income for the taxable year in the amount of principal and interest payments paid on a student loan under the New Jersey College Loans to Assist State Students Loan Program established pursuant to N.J.S.18A:71C-21.
L.2021, c.128, s.4.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3-14 - Allowable deduction in the amount of higher education tuition costs.

54A:3-14 Allowable deduction in the amount of higher education tuition costs.
5. a. A taxpayer with gross income of $200,000 or less shall be allowed a deduction, not to exceed $10,000, from the taxpayer's gross income for the taxable year in the amount the taxpayer paid to an in-State institution of higher education during the taxable year for tuition costs related to the taxpayer's enrollment or attendance at the institution of higher education or related to the enrollment or attendance of a spouse or dependent of the taxpayer at the institution.
b. As used in this section, "tuition costs" means the charges imposed by an in-State institution of higher education that are designated by the institution as the tuition costs required for the enrollment or attendance of the taxpayer or a spouse or dependent of the taxpayer at the institution.
L.2021, c.128, s.5.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3A-18 - Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations.

54A:3A-18 Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations.
4. a. A resident taxpayer whose homestead is a unit of residential rental property shall be allowed a deduction from gross income for that portion of the rent constituting property taxes not in excess of $15,000, subject to the limitations of subsection d. of this section, due and paid for the calendar year in which the rent constituting taxes is due and payable, for occupancy of that homestead.
b. A husband and wife who elect to file separate income tax returns pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall each be entitled to one-half of the property tax deduction allowed pursuant to this section.
c. If more than one taxpayer, other than husband and wife, qualify to deduct rent constituting property taxes by reason of their having occupied the same rented homestead, it shall be presumed that the deduction shall be equally divided. A taxpayer may, however, deduct an amount for rent constituting property taxes in the same proportion that the rent paid by that taxpayer bears to the total rent paid by all tenants of the same unit.
d. Notwithstanding the provisions of subsection a. of this section to the contrary: (1) a resident taxpayer whose homestead is a unit of residential rental property shall be allowed a deduction for the taxpayer's taxable year beginning during 1996 based on 50% of the rent constituting property taxes not in excess of $5,000 paid for the occupancy of that homestead; and (2) a resident taxpayer whose homestead is a unit of residential rental property shall be allowed a deduction for the taxpayer's taxable year beginning during 1997 based on 75% of the rent constituting property taxes not in excess of $7,500 paid for the occupancy of that homestead.
L.1996, c.60, s.4; amended 2018, c.11, s.16; 2018, c.45, s.2.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3A-19 - Deduction for property taxes; limitations.

54A:3A-19 Deduction for property taxes; limitations.
5. a. If a taxpayer who is eligible for a deduction for property taxes under section 3 of this act for a part of the taxable year is also eligible for a deduction for rent constituting property taxes under section 4 of this act for a part of the taxable year, the taxpayer shall be allowed a deduction, not in excess of $15,000, subject to the limitations of subsection b. of this section, the amount of which shall be equal to the sum of the amount of property tax credit as defined in section 1 of P.L.2018, c.11 (C.54:4-66.6) plus the amount of property taxes due and paid for the calendar year in which the property taxes are due and payable on a homestead that is not a unit of residential rental property and the amount of rent constituting property taxes due and paid for the calendar year in which the rent constituting property taxes is due and payable for the occupancy of a homestead that is a unit of residential rental property, provided however, that the amount of property taxes and property tax credits shall be subject to the limitations set forth in subsections b. through e. of section 3 and the amount of rent constituting property taxes shall be subject to the limitations set forth in subsections b. and c. of section 4 as may be applicable.
b. Notwithstanding the provisions of subsection a. of this section to the contrary: (1) a taxpayer who is eligible for a deduction for property taxes under section 3 of this act for a part of the taxable year and is also eligible for a deduction for rent constituting property taxes under section 4 of this act for a part of the taxable year, shall be allowed a deduction for the taxpayer's taxable year beginning during 1996 based on 50% of an amount not in excess of $5,000, the amount of which shall be equal to the sum of the amount of property taxes paid on a homestead that is not a unit of residential rental property and the amount of rent constituting property taxes paid for the occupancy of a homestead that is a unit of residential rental property; and (2) a taxpayer who is eligible for a deduction for property taxes under section 3 of this act for a part of the taxable year and is also eligible for a deduction for rent constituting property taxes under section 4 of this act for a part of the taxable year, shall be allowed a deduction for the taxpayer's taxable year beginning during 1997 based on 75% of an amount not in excess of $7,500, the amount of which shall be equal to the sum of the amount of property taxes paid on a homestead that is not a unit of residential rental property and the amount of rent constituting property taxes paid for the occupancy of a homestead that is a unit of residential rental property.
L.1996, c.60, s.5; amended 2018, c.11, s.16; 2018, c.45, s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3A-20 - Credit instead of deduction; limitations; annual application

54A:3A-20. Credit instead of deduction; limitations; annual application
6. a. (1) Notwithstanding any provision of this act to the contrary, commencing with the taxpayer's taxable year beginning on or after January 1, 1996:
(a) a taxpayer; or
(b) a resident of this State who is 65 years of age or older at the close of the taxable year or who is allowed to claim a personal deduction as a blind or disabled taxpayer pursuant to subsection b. of N.J.S.54A:3-1 but who, pursuant to N.J.S.54A:2-4, is not subject to tax; and,
who paid property taxes or rent constituting property taxes on a homestead during the calendar year may elect to take a credit instead of the deduction provided pursuant to section 3, 4, or 5 in the amount of $50, subject to the provisions of paragraph (2) of this subsection.
(2) Notwithstanding the provisions of paragraph (1) of this subsection, the amount of tax liability reduction or credit allowed for the taxpayer's taxable year beginning during 1996 shall be $25 and the amount of tax liability reduction or credit allowed for the taxpayer's taxable year beginning during 1997 shall be $37.50.
b. A husband and wife who elect to file separate income tax returns pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall each be entitled to one-half of the credit allowed pursuant to subsection a. of this section.
c. The credit shall be paid to the taxpayer as a refund of overpayment pursuant to N.J.S.54A:9-7, provided however, that subsection (f) of that section shall not apply. The credit for a claimant qualified under subsection a. of this section who, pursuant to N.J.S.54A:2-4, is not subject to tax, shall be applied for annually on an application as shall be made available by the director, to be filed with the director on or before the date for filing annual gross income tax returns. The director shall determine the form and manner by which a qualified applicant shall apply for a refund of an overpayment pursuant to this section, and the time of the refund of the overpayment. For the purposes of this section, refunds of overpayments may be combined with payments of rebates pursuant to P.L.1990, c.61 (C.54:4-8.57 et seq.).
L.1996,c.60,s.6.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3A-21 - Benefits not subject to garnishment, attachment, other legal process

54A:3A-21. Benefits not subject to garnishment, attachment, other legal process
7. The benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et al.) shall not be subject to garnishment, attachment or other legal process, except as provided in section 1 of P.L.1981, c.239 (C.54A:9-8.1) or except for an income withholding order issued pursuant to P.L.1981, c.417 (C.2A:17-56.7 et seq.), and the payment of the benefits shall not be anticipated.
L.1996,c.60,s.7.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:3A-22 - Determination of form, manner of application for benefits; regulations

54A:3A-22. Determination of form, manner of application for benefits; regulations
8. The director shall determine the form and manner of a qualified applicant's application for the benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et al.). The director may prescribe such regulations as the director may deem necessary to administer and enforce the provisions of P.L.1996, c.60 (C.54A:3A-15 et al.), including but not limited to the method for determining an applicant's benefits as provided pursuant to sections 3, 4, 5 and 6 of P.L.1996, c.60 (C.54A:3A-17, C.54A:3A-18, C.54A:3A-19 and C.54A:3A-20), due dates, and the form of payment.
L.1996,c.60,s.8.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:4-1 - Resident credit for tax of another state.

54A:4-1 Resident credit for tax of another state.
54A:4-1. Resident credit for tax of another state. (a) A resident taxpayer shall be allowed a credit against the tax otherwise due under this act for the amount of any income tax or wage tax imposed for the taxable year by another state of the United States or political subdivision of such state, or by the District of Columbia, with respect to income which is also subject to tax under this act, except as provided by subsections (c) and (d) of this section.
(b) The credit provided under this section shall not exceed the proportion of the tax otherwise due under this act that the amount of the taxpayer's income subject to tax by the other jurisdiction bears to his entire New Jersey income.
(c) No credit shall be allowed against the tax otherwise due under this act for the amount of any income tax or wage tax imposed for the taxable year on S corporation income allocated to this State.
(d) No credit shall be allowed for the amount of any taxes paid or accrued for the taxable year on or measured by profits or income imposed on or paid on behalf of a person other than the taxpayer, whether or not the taxpayer may be held liable for the tax.
(e) Readjustment of the tax of another state or political subdivision thereof--if the taxpayer is allowed credit under this section for more or less of the tax of another state or political subdivision thereof than he is finally required to pay, the taxpayer shall send notice of the difference to the director who shall redetermine the tax for any years affected regardless of any otherwise applicable statute of limitations. A taxpayer may readjust the credit under this subsection when another state changes or corrects income reportable there either within the limitation period prescribed in N.J.S.54A:9-8 or within one year after the date the taxpayer received notification that the other state's income tax was due, whichever of such periods expires later. The division shall not allow a credit or refund unless the taxpayer files a claim within such period.
(f) A resident taxpayer shall be allowed a credit against the tax otherwise due under this act for the amount of any tax that the director determines is substantially similar to the tax imposed pursuant to section 3 of P.L.2019, c.320 (C.54A:12-3), for the taxable year, by another state of the United States or political subdivision of such state, or by the District of Columbia, with respect to the direct and indirect distributive proceeds from a pass-through entity, which distributive proceeds are also subject to tax under this act. A credit allowed pursuant to this subsection shall not exceed what would have been allowed if the income was taxed at the individual level and not taxed at the entity level.
For purposes of this subsection, "distributive proceeds" and "pass-through entity" mean the same as those terms are used in section 2 of P.L.2019, c.320 (C.54A:12-2).
amended 1993, c.173, s.7l; 2019, c.320, s.8; 2023, c.125, s.1.