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2017 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
Universal Citation: NJ Rev Stat § 54A:3-1.1 (2017)
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.
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