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Bill > A4214


NJ A4214

NJ A4214
Allows resident taxpayers to deduct from gross income fifty percent of amount paid through E-ZPass for NJTA tolls.


summary

Introduced
06/08/2020
In Committee
06/08/2020
Crossed Over
Passed
Dead
01/11/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill allows resident taxpayers to deduct from gross income fifty percent of amount paid through E-ZPass or another electronic tolling system for New Jersey Turnpike Authority (NJTA) tolls. The NJTA tolls are the tolls on the NJ Turnpike and the Garden State Parkway. A taxpayer may not include in the calculation of the deduction any amount paid through E-ZPass for fees or fines. Amounts that are reimbursed to the taxpayer or that are otherwise deductible under certain provisions of State law also cannot be included in the calculation of the deduction.

AI Summary

This bill allows resident taxpayers to deduct from their gross income 50% of the amount they paid through E-ZPass or another electronic tolling system for tolls on the New Jersey Turnpike and the Garden State Parkway, which are operated by the New Jersey Turnpike Authority (NJTA). Taxpayers cannot include in the deduction any amounts paid as fines, penalties, or administrative fees, or any amounts that were reimbursed by their employer or are otherwise deductible under certain provisions of state law. The bill applies to taxable years beginning on or after January 1 of the year following its enactment.

Committee Categories

Transportation and Infrastructure

Sponsors (3)

Last Action

Introduced, Referred to Assembly Transportation and Independent Authorities Committee (on 06/08/2020)

bill text


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