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

54A:4-11 Gross income tax credit for employment of certain handicapped persons. 2. a. A taxpayer shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in an amount equal to 20% of the salar…

54A:4-12b Tax credit, film expenses, certain. 2. a. (1) A taxpayer, upon approval of an application to the authority and the director, shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., …

54A:4-13 Credit against tax due. 4. a. (1) A taxpayer, upon approval of the taxpayer's application therefor by the New Jersey Economic Development Authority, and in consultation with the director, shall be allowed a credit against the tax otherwise due for the taxable year in the…

54A:4-14 Short title. 1. This act shall be known and may be cited as the "Wounded Warrior Caregivers Relief Act." L.2017, c.67, s.1.

54A:4-15 Veteran care credit for qualified family caregivers; definitions. 2. a. A qualified family caregiver shall be allowed a qualified veteran care credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in…

54A:4-16 Tax credit. 6. a. For taxable years beginning on or after January 1, next following the effective date of P.L.2017, c.174 (C.38A:3-51 et al.), a taxpayer shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax A…

54A:4-17 Certain credits permitted. 5. a. A resident taxpayer with New Jersey taxable income of $150,000 or less who is allowed a credit for expenses for household and dependent care services for federal income tax purposes pursuant to section 21 of the Internal Revenue Code (26 …

54A:4-17.1 Child tax credit, income limit. 1. a. A resident taxpayer with New Jersey taxable income of $80,000 or less shall be allowed a credit against the tax otherwise due pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq. for each child who has not attai…

54A:4-18. Credit against gross income tax 9. a. The Director of the Division of Taxation in the Department of the Treasury shall allow an employer a credit against the gross income tax imposed pursuant to the "New Jersey Gross Income Tax Act" N.J.S.54A:1-1 et seq. in the amount c…

54A:4-19 Credit against tax due under N.J.S.54A:1-1 et seq. 2. a. A taxpayer, upon approval of an application to the department and the director, shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-…

54A:4-2. Credit for taxes withheld, paid by S corporation 54A:4-2. Credit for taxes withheld. a. Any amount of tax actually deducted and withheld by an employer under this act in any calendar year shall be deemed to have been paid to the director on behalf of the person from whom…

54A:4-20 Employer allowed credit for employee who donates organ, bone marrow. 5. a. A taxpayer that employs a person who missed time from work during the taxable year because the person donated one or more of the person's human organs, or a part thereof, or bone marrow to another…

54A:4-21 Credit against tax. 107. a. For taxable years 2020, 2021, and 2022, a taxpayer, upon approval of an application to the authority shall be allowed a credit against the tax imposed pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq. in the amount of $1…

54A:4-22 Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology. 5. a. A taxpayer who in a privilege period purchases unit concrete products that utilize carbon footprint-reducing technology, which may include permeable pave…

54A:4-23 Tax credit, "New Jersey Gross Income Tax Act", producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications. 4. a. For taxable years beginning on or after January 1 next following the effective date of P.L.2023, c.…

54A:4-24 Tax credit, "New Jersey Gross Income Tax Act, costs incurred, environmental product declaration analysis; requirements, qualifications. 5. a. (1) For taxable years beginning on or after January 1 next following the effective date of P.L.2023, c.4 (C.13:1D-70 et al.), a t…

54A:4-4. Credit in lieu of refund of unemployment compensation contributions a. Any employee who is a taxpayer and entitled, pursuant to the provisions of R.S. 43:21-7(d)(3) or section 1 of P.L.1944, c. 81 (C. 43:21-14.1), to a refund of contributions deducted during a tax year f…

54A:4-5. Reimbursement of director by division of unemployment and temporary disability insurance Upon receipt from the director of a statement of the total amount of State income tax credits allowed on claims, the Division of Unemployment and Temporary Disability Insurance shall…

54A:4-6. Findings, declarations relative to an earned income tax credit 1. The Legislature finds and declares that: a. Since its enactment in 1975, the federal earned income tax credit has received bipartisan support and has proven to be one of the nation's most effective anti-po…

54A:4-7 New Jersey Earned Income Tax Credit program. 2. There is established the New Jersey Earned Income Tax Credit program in the Division of Taxation in the Department of the Treasury. a. (1) A resident individual who is eligible for a credit under section 32 of the federal In…

54A:4-8. Annual appropriation for administration 3. There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting in the Department of the Treasury shall determine is necessary for the administrative co…

54A:4-9. Availability of statistical information 4. The Department of the Treasury shall make available to the Department of Human Services necessary statistical information obtained with respect to the New Jersey Earned Income Tax Credit program, in a usable format and in a time…