Bill > A510

Introduced Session

This bill allows a gross income tax deduction for firearms training expenses paid by law enforcement officers. Law enforcement officers often pay for such training courses and related expenses out of pocket and are not reimbursed. The bill would ease the financial burden on such officers by allowing the officers to deduct from their calculation of gross income the unreimbursed amounts incurred for the training. Under the bill, law enforcement officers whose public duties include the power to act as an officer for the detection, apprehension, arrest, and conviction of offenders against the laws of New Jersey would be eligible for the deduction if they qualify in the use of a firearm pursuant to subsection j. of N.J.S.2C:39-6, which requires officers who carry firearms to complete training and annually qualify in use of the firearms.

AI Summary

Committee Categories

Ryan Peters (R)*,  Jay Webber (R)*, 

Introduced, Referred to Assembly Appropriations Committee (on 01/14/2020)