Title 54A, Title 54A: NEW JERSEY GROSS INCOME TAX ACT

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 t…

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 in…

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…

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 decr…

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 taxab…

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 …

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 taxpay…

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…

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…

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 pra…

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 d…