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2023 New Jersey Revised Statutes
Title 54A - New Jersey Gross Income Tax Act
Section 54A:6-25.2 - Gross income, student loan debt, total, permanently disabled veterans.
Universal Citation: NJ Rev Stat § 54A:6-25.2 (2023)
54A:6-25.2 Gross income, student loan debt, total, permanently disabled veterans.
1. Gross income shall not include amounts discharged through the Total and Permanent Disability discharge process of the United States Department of Education for student loan indebtedness of a taxpayer who is a totally and permanently disabled veteran. As used herein, "totally and permanently disabled veteran" means an individual who has been determined by the United States Department of Veterans Affairs to have a service-connected disability that is 100 percent disabling or to be totally disabled based on an individual unemployability rating.
L.2022, c.125.
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