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

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 ta…

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 t…

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…

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 a…

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,…

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…

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…

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 …

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 th…

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.

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…

54A:3A-15. Short title 1. This act shall be known and may be cited as the "Property Tax Deduction Act." L.1996,c.60,s.1.

54A:3A-16. Definitions relative to residential property taxes 2. As used in this act: "Condominium" means the form of real property ownership provided for under the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et seq.). "Continuing care retirement community" means a residential …

54A:3A-17 Resident taxpayer allowed certain property tax deduction; limitations. 3. a. A resident taxpayer under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall be allowed a deduction from gross income for the amount of property tax credit, as defined in secti…

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 cons…

54A:3A-19 Deduction for property taxes; limitations. 5. a. If a taxpayer who is eligible for a deduction for property taxes paid under section 3 of P.L.1996, c.60 (C.54A:3A-17) for a part of the taxable year is also eligible for a deduction for rent constituting property taxes un…

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 6…

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-…

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 regul…

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…

54A:4-1.1 Resident taxpayer, income, wage tax refund denied, appeal, judgement resulting in refund, credit against tax. 3. a. For taxable years beginning on and after January 1, 2020 but before January 1, 2024, a resident taxpayer who: (1) pays any income tax or wage tax imposed …

54A:4-1.2 Regulations. 5. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt, immediately upon filing with the Office of …

54A:4-10. Regulations 5. a. The Director of the Division of Taxation in the Department of the Treasury shall adopt regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) and prescribe forms to administer the provisions of this 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…