Bill > S115

Introduced Session

This bill eliminates the requirement that a New Jersey National Guard member serve in federal active duty status in order to qualify for the veterans' gross income tax deduction. A member of the New Jersey National Guard, who has been honorably discharged or otherwise been released under honorable circumstances, may claim a gross income tax deduction of $3,000 per taxable year. Under this bill, this veterans' gross income tax deduction is available regardless of whether the servicemember claiming the deduction was, at any point, called up for federal active duty status (meaning military service under the jurisdiction of the United States Secretary of Defense pursuant to 10 U.S.C. s.1209). This bill honors the service of the men and woman who enlist in the New Jersey National Guard. These servicemembers, as with all members of our armed forces, dedicate their time, make personal sacrifices, and incur costs for the benefit of the State and its residents. Accordingly, these servicemembers deserve the same honor, recognition, and tax relief already afforded under State law to veterans of other military branches.

Committee Categories

Jim Beach (D)*,  Nilsa Cruz-Perez (D)*, 

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 01/09/2024)

Official Document