Bill > S520

Introduced Session

This bill provides a deduction from New Jersey gross income for certain tolls paid on State toll roads via the E-ZPass system. The deduction, in the amount of $1,000 per taxable year, is available to an individual who has an E-ZPass account, for the operation of a motor vehicle by the individual or any member of the individual's household on any toll roadway in this State, or any interstate toll bridge or toll tunnel connecting New Jersey with another state, including, but not limited to those operated by the Delaware River Joint Tollbridge Commission, the Burlington County Bridge Commission, the Delaware River and Bay Authority, the Delaware River Port Authority, or the Port Authority of New York and New Jersey, during the taxable year if, in the aggregate, such E-ZPass tolls paid by the individual exceed $1,000 in the aggregate, for the taxable year. The bill provides that amounts paid as fines, penalties, administrative fees, or which are reimbursed, or deductible as business expenses, or otherwise under certain provisions of State or federal law, are not includible in determining the aggregate amount of E-ZPass tolls paid in a taxable year. This bill is intended to assist individuals in offsetting the considerable expenses associated with commuting, which have been aggravated by the recent increase in the State gasoline tax rate. By providing toll-paying commuters with a way to offset a portion of their costs, this bill recognizes that these individuals are paying more than their fair share of the burden of maintaining safe, modern, and ample roadways in the State.

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Committee Categories

Patrick Diegnan (D)*,  Jim Holzapfel (R)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 01/09/2024)

Official Document