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2022 New Jersey Revised Statutes
Title 54A - New Jersey Gross Income Tax Act
- Section 54A:1-1 - Short title
- Section 54A:1-2 - Definitions.
- Section 54A:1-2.1 - Charitable contributions not a factor in determination of domicile.
- Section 54A:2-1 - Imposition of tax.
- Section 54A:2-1a - Determination of tax due, certain circumstances.
- Section THE - SECTION PREVIOUSLY ALLOCATED AS 54A:2-1b HAS BEEN REALLOCATED TO C.54A:3-9
- Section 54A:2-1.1 - Determination of tax, income of nonresident
- Section 54A:2-1.2 - Review of New York enactments by Attorney General
- Section 54A:2-2 - Partners and partnerships
- Section 54A:2-3 - Associations taxable as corporations
- Section 54A:2-4 - Minimum taxable income
- Section 54A:3-1 - Personal exemptions and deductions.
- Section 54A:3-1.1 - Dependent under 22 in attendance at accredited post-secondary institution
- Section 54A:3-2 - Alimony and separate maintenance payments
- Section 54A:3-3 - Medical expenses.
- Section 54A:3-4 - Deductions for contributions to medical savings account.
- Section 54A:3-5 - Self-employed individuals, deduction for health insurance costs.
- Section 54A:3-6 - Deduction for qualified conservation contribution
- Section 54A:3-7 - Designation of "Health Enterprise Zones."
- Section 54A:3-8 - Tax deduction for qualified receipts, definitions.
- Section 54A:3-9 - Alternative business calculation established.
- Section 54A:3-10 - Deduction from gross income for organ, bone marrow donor.
- Section 54A:3-11 - Short title.
- Section 54A:3-12 - Allowable deduction in the amount of taxpayer's contribution.
- Section 54A:3-13 - Allowable deduction in the amount of student loan principal, interest payments.
- Section 54A:3-14 - Allowable deduction in the amount of higher education tuition costs.
- Section 54A:3A-15 - Short title
- Section 54A:3A-16 - Definitions relative to residential property taxes
- Section 54A:3A-17 - Resident taxpayer allowed certain property tax deduction; limitations.
- Section 54A:3A-18 - Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations.
- Section 54A:3A-19 - Deduction for property taxes; limitations.
- Section 54A:3A-20 - Credit instead of deduction; limitations; annual application
- Section 54A:3A-21 - Benefits not subject to garnishment, attachment, other legal process
- Section 54A:3A-22 - Determination of form, manner of application for benefits; regulations
- Section 54A:4-1 - Resident credit for tax of another state.
- Section 54A:4-2 - Credit for taxes withheld, paid by S corporation
- Section 54A:4-4 - Credit in lieu of refund of unemployment compensation contributions
- Section 54A:4-5 - Reimbursement of director by division of unemployment and temporary disability insurance
- Section 54A:4-6 - Findings, declarations relative to an earned income tax credit
- Section 54A:4-7 - New Jersey Earned Income Tax Credit program.
- Section 54A:4-8 - Annual appropriation for administration
- Section 54A:4-9 - Availability of statistical information
- Section 54A:4-10 - Regulations
- Section 54A:4-11 - Gross income tax credit for employment of certain handicapped persons.
- Section 54A:4-12b - Tax credit for certain film expenses.
- Section 54A:4-13 - Credit against tax due.
- Section 54A:4-14 - Short title.
- Section 54A:4-15 - Veteran care credit for qualified family caregivers; definitions.
- Section 54A:4-16 - Tax credit.
- Section 54A:4-17 - Certain credits permitted.
- Section 54A:4-17.1 - Child tax credit, income limit.
- Section 54A:4-18 - Credit against gross income tax
- Section 54A:4-19 - Credit against tax due under N.J.S.54A:1-1 et seq.
- Section 54A:4-20 - Employer allowed credit for employee who donates organ, bone marrow.
- Section 54A:4-21 - Credit against tax.
- Section 54A:4-22 - Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology.
- Section 54A:5-1 - New Jersey gross income defined.
- Section 54A:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing.
- Section 54A:5-1.1 - Certain IRA roll over amounts protected for 4 years.
- Section 54A:5-2 - Losses
- Section 54A:5-3 - Taxability of estates, trusts and their beneficiaries
- Section 54A:5-4 - Taxability of partners
- Section 54A:5-6 - Husband and wife
- Section 54A:5-7 - Allocations of income of nonresidents
- Section 54A:5-8 - Income from sources within State for nonresident.
- Section 54A:5-9 - S corporation tax exemption.
- Section 54A:5-10 - Definitions
- Section 54A:5-11 - Initial basis of shareholder of S corporation stock
- Section 54A:5-12 - Limits on shareholder's losses
- Section 54A:5-13 - Shareholder's share of S corporation income prorated for periods of residence
- Section 54A:5-14 - Distributions made by S corporation, treatment
- Section 54A:5-15 - Determination of amount of category of income, certain disallowances.
- Section 54A:5-16 - Definitions.
- Section 54A:6-1 - Items in 54A:6-2 to 54A:6-9 excluded
- Section 54A:6-2 - Federal social security benefits
- Section 54A:6-3 - Railroad retirement benefits
- Section 54A:6-4 - Certain death benefits
- Section 54A:6-5 - Gifts and inheritances
- Section 54A:6-6 - Compensation for injuries or sickness
- Section 54A:6-7 - Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.
- Section 54A:6-8 - Scholarships and fellowship grants
- Section 54A:6-9.1 - Gains from sale, exchange of principal residence, excludable from gross income; conditions
- Section 54A:6-9.2 - Applicability of federal "Taxpayer Relief Act of 1997"
- Section 54A:6-10 - Pensions and annuities.
- Section 54A:6-11 - Lottery winnings.
- Section 54A:6-13 - Unemployment insurance benefits
- Section 54A:6-14 - Interest on certain obligations
- Section 54A:6-14.1 - Exemption of distributions of qualified investment fund
- Section 54A:6-15 - Other retirement income.
- Section 54A:6-21 - Contributions to certain employee trusts
- Section 54A:6-22 - Gross income exclusion.
- Section 54A:6-23 - Commuter transportation benefits not considered gross income.
- Section 54A:6-24 - Cafeteria plan, qualified option, certain; not gross income
- Section 54A:6-25 - Certain earnings, distributions excluded from gross income.
- Section 54A:6-25.1 - Loan redemption exempt from taxation.
- Section 54A:6-25.2 - Gross income, student loan debt, total, permanently disabled veterans.
- Section 54A:6-26 - Military pension, survivor's benefit payments excluded from gross income.
- Section 54A:6-27 - Contributions to medical savings account not included in gross income.
- Section 54A:6-28 - Roth IRA distributions excluded from gross income.
- Section 54A:6-29 - Holocaust reparations, restitution excluded from gross income
- Section 54A:6-30 - Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
- Section 54A:6-31 - Family leave benefits not included in gross income.
- Section 54A:6-32 - Combat zone compensation not considered gross income.
- Section 54A:6-33 - Gross income, not including compensation for services performed, district board of elections.
- Section 54A:7-1 - Requirement of withholding tax from wages.
- Section 54A:7-1.1 - Voluntary withholding from pensions and annuities
- Section 54A:7-1.2 - Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions.
- Section 54A:7-2 - Information statement for employee or recipient of other payments, earned income credit.
- Section 54A:7-3 - Credit for tax withheld
- Section 54A:7-4 - Employer's or other payor's return and payment of withheld taxes
- Section 54A:7-5 - Liability for withheld taxes
- Section 54A:7-6 - Failure to withhold
- Section 54A:7-7 - Filing annual reconciliation of tax withheld
- Section 54A:8-1 - Payment of tax; returns; extension of time.
- Section 54A:8-2 - Optional tax tables
- Section 54A:8-3 - Accounting periods and methods
- Section 54A:8-3.1 - Persons required to file
- Section 54A:8-4 - Declarations of estimated tax.
- Section 54A:8-5 - Payments of estimated tax
- Section 54A:8-6 - Requirements concerning returns, notices, records and statements.
- Section 54A:8-6.1 - Certain tax preparers required to use electronic methods for filing.
- Section 54A:8-6.2 - Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions.
- Section 54A:8-7 - Report of change in federal taxable income or credit
- Section 54A:8-8 - Definitions relative to payment of estimated gross income tax on real property sales by nonresidents.
- Section 54A:8-9 - Payment of estimated tax by nonresident taxpayer on certain gains.
- Section 54A:8-10 - Filing of estimated tax form required, exceptions.
- Section 54A:9-1 - Applicability of State Tax Uniform Procedure Law.
- Section 54A:9-2 - Notice of deficiency.
- Section 54A:9-3 - Assessment.
- Section 54A:9-4 - Limitations on assessment.
- Section 54A:9-5 - Interest on underpayment.
- Section 54A:9-6 - Additions to tax and civil penalties.
- Section 54A:9-7 - Overpayment.
- Section 54A:9-8 - Limitations on credit or refund
- Section 54A:9-8.1 - Setoff of indebtedness to State agencies; precedence of child support indebtedness.
- Section 54A:9-8.2 - Regulations for procedures and methods.
- Section 54A:9-8.3 - Appropriation of sums collected
- Section 54A:9-8.4 - Definitions relative to multistate personal income tax refund setoff program; authorization, procedure.
- Section 54A:9-9 - Petition to director.
- Section 54A:9-10 - Appeal to tax court, claim for refund.
- Section 54A:9-11 - Mailing rules; holidays.
- Section 54A:9-12 - Collection, levy and liens
- Section 54A:9-13 - Transferees.
- Section 54A:9-14 - Jeopardy assessment.
- Section 54A:9-16 - Armed forces relief provisions.
- Section 54A:9-17 - General powers of the director.
- Section 54A:9-17.1 - Identifying numbers.
- Section 54A:9-17.2 - Filing of tax returns for domestic service workers.
- Section 54A:9-18 - Order to compel compliance.
- Section 54A:9-19 - Exercise of powers and duties of Division of Taxation by director.
- Section 54A:9-20 - Appropriation.
- Section 54A:9-21 - Severability clause.
- Section 54A:9-24 - Repeal of Tax on Capital Gains and Other Unearned Income.
- Section 54A:9-25 - Property Tax Relief Fund.
- Section 54A:9-25.1 - Gubernatorial Election Fund checkoff.
- Section 54A:9-25.2 - "Endangered and Nongame Species of Wildlife Conservation Fund."
- Section 54A:9-25.3 - Appropriation of deposited moneys.
- Section 54A:9-25.4 - "Children's Trust Fund."
- Section 54A:9-25.5 - All funds to commission.
- Section 54A:9-25.6 - Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return.
- Section 54A:9-25.7 - "New Jersey Breast Cancer Research Fund."
- Section 54A:9-25.8 - Legislative appropriations; breast cancer research project defined.
- Section 54A:9-25.9 - U.S.S. New Jersey Educational Museum Fund; tax return contribution.
- Section 54A:9-25.10 - U.S.S. New Jersey Educational Museum Fund established.
- Section 54A:9-25.11 - Cost incurred, deducted from receipts.
- Section 54A:9-25.12 - "Drug Abuse Education Fund."
- Section 54A:9-25.13 - Appropriation of all funds deposited in "Drug Abuse Education Fund."
- Section 54A:9-25.14 - Taxpayer options to contribute portion of refund to certain funds, methodology.
- Section 54A:9-25.15 - Option to contribute portion of tax refund to Korean Veterans' Memorial Fund.
- Section 54A:9-25.16 - Appropriation of funds deposited.
- Section 54A:9-25.17 - "Organ and Tissue Donor Awareness Education Fund."
- Section 54A:9-25.18 - Appropriation of funds in Organ and Tissue Donor Awareness Education Fund.
- Section 54A:9-25.19 - NJ-AIDS Services Fund; tax return contribution
- Section 54A:9-25.20 - "Literacy Volunteers of America - New Jersey Fund;" tax return contribution
- Section 54A:9-25.21 - "New Jersey Prostate Cancer Research Fund"; tax return contribution.
- Section 54A:9-25.22 - Appropriation of monies deposited.
- Section 54A:9-25.23 - Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund.
- Section 54A:9-25.24 - "New Jersey Veterans Haven Support Fund," tax return contribution.
- Section 54A:9-25.25 - "Community Food Pantry Fund."
- Section 54A:9-25.26 - "Cat and Dog Spay/Neuter Fund."
- Section 54A:9-25.27 - "New Jersey Lung Cancer Research Fund."
- Section 54A:9-25.28 - "Boys and Girls Clubs in New Jersey Fund."
- Section 54A:9-25.29 - "NJ National Guard State Family Readiness Council Fund."
- Section 54A:9-25.30 - "American Red Cross-NJ Fund."
- Section 54A:9-25.31 - "Girl Scouts Councils in New Jersey Fund."
- Section 54A:9-25.32 - "2014 NJ Special Olympics Home Team Fund."
- Section 54A:9-25.33 - "Homeless Veterans Grant Fund."
- Section 54A:9-25.34 - "The Leukemia & Lymphoma Society - New Jersey Fund."
- Section 54A:9-25.35 - "Northern New Jersey Veterans Memorial Cemetery Development Fund."
- Section 54A:9-25.36 - "New Jersey Farm to School and School Garden Fund."
- Section 54A:9-25.37 - "Local Library Support Fund," contributions through gross income tax returns permitted.
- Section 54A:9-25.38 - "ALS Association Support Fund."
- Section 54A:9-25.39 - "Fund for the Support of New Jersey Nonprofit Veterans Organizations."
- Section 54A:9-25.40 - "New Jersey Yellow Ribbon Fund."
- Section 54A:9-25.41 - "Autism Programs Fund."
- Section 54A:9-25.42 - "Boy Scouts of America Councils in New Jersey Fund."
- Section 54A:9-25.43 - "NJ Memorials to War Veterans Maintenance Fund."
- Section 54A:9-25.44 - "Jersey Fresh Program Fund."
- Section 54A:9-25.45 - NJ World War II Veterans' Memorial Fund.
- Section 54A:9-25.46 - "Meals on Wheels in New Jersey Fund."
- Section 54A:9-25.47 - "New Jersey Pediatric Cancer Research Fund."
- Section 54A:9-25.48 - "Special Olympics New Jersey Fund".
- Section 54A:9-25.49 - "New Jersey Ovarian Cancer Research Fund".
- Section 54A:9-26 - Property Tax Relief Fund saved harmless.
- Section 54A:9-27 - Effective date.
- Section 54A:9-29 - Certain revenue appropriated for direct real property taxpayer relief.
- Section 54A:9-30 - Eligibility for tax rebates.
- Section 54A:10-1 - Short title
- Section 54A:10-2 - Legislative declaration.
- Section 54A:10-3 - Definitions.
- Section 54A:10-4 - Revenue sharing fund; creation; distributions to municipalities.
- Section 54A:10-5 - Distribution of additional amount.
- Section 54A:10-6 - Annual computation of funds due each municipality; credit after prepayment of tax.
- Section 54A:10-7 - Anticipation of revenues in municipal budget; reduction of property tax levy.
- Section 54A:10-8 - Annual certification of funds due each municipality; payments.
- Section 54A:10-9 - Rules and regulations.
- Section 54A:10-10 - Inapplicability of act to program of aid or assistance in effect.
- Section 54A:10-11 - Veterans deductions; certification of number and amounts by county board of taxation.
- Section 54A:10-12 - Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment.
- Section 54A:11-1 - Short title.
- Section 54A:11-2 - Definitions relative to required health insurance coverage.
- Section 54A:11-3 - Minimum essential coverage.
- Section 54A:11-4 - Rules for determination of State shared responsibility.
- Section 54A:11-5 - Assessment, collection of tax.
- Section 54A:11-6 - Regulations.
- Section 54A:11-7 - Program to determine eligibility for exemption.
- Section 54A:11-8 - Findings relative to required health insurance coverage.
- Section 54A:11-9 - Notification to taxpayer.
- Section 54A:11-10 - Rules, regulations.
- Section 54A:12-1 - Short title.
- Section 54A:12-2 - Definitions relative to pass-through entity business alternative income tax.
- Section 54A:12-3 - Election to pay pass-through business alternative income tax.
- Section 54A:12-4 - Powers of director for administration.
- Section 54A:12-5 - Refundable gross income tax credit.
- Section 54A:12-6 - Pass-through entity owned by corporate and non-corporate members.
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