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New Jersey Gross Income Tax Act
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New Jersey Revised Statutes
New Jersey Gross Income Tax Act
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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:2-1.1
Determination of tax, income of nonresident
Section
54A:2-1.2
Review of New York enactments by Attorney General
Section
54A:2-1a
Determination of tax due, certain circumstances.
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:4-8
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:4-18
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:5-1.1
Certain IRA roll over amounts protected for 4 years.
Section
54A:5-1.2
Determination of category of income net of expenses or depreciation, certain; timing.
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:6-26
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: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.
Section
THE
SECTION PREVIOUSLY ALLOCATED AS 54A:2-1b HAS BEEN REALLOCATED TO C.54A:3-9