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Bill > A3498


NJ A3498

NJ A3498
Extends veteran's gross income tax exemption to spouses of deceased veterans.


summary

Introduced
02/25/2020
In Committee
02/25/2020
Crossed Over
Passed
Dead
01/11/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill extends the veteran's gross income tax exemption to spouses of deceased veterans. Currently, veterans are allowed a $6,000 exemption, which can be taken as a deduction from their income, for purposes of calculating their State gross income tax liability. If a veteran dies during a taxable year, the spouse of the veteran is allowed the exemption for that taxable year if filing a joint return. However, the spouse is not allowed the exemption in subsequent years. Under this bill, the spouse of the deceased veteran would be allowed to continue to claim the exemption until the spouse remarries.

AI Summary

This bill extends the veteran's gross income tax exemption of $6,000 to the spouses of deceased veterans. Currently, the exemption can only be claimed by the veteran for the taxable year in which they die, but this bill allows the spouse to continue claiming the exemption in subsequent years until they remarry. The bill amends the existing law on personal exemptions and deductions to include this provision for spouses of deceased veterans.

Committee Categories

Military Affairs and Security

Sponsors (2)

Last Action

Introduced, Referred to Assembly Military and Veterans' Affairs Committee (on 02/25/2020)

bill text


bill summary

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