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Bill > S1875
NJ S1875
NJ S1875Excludes military compensation of military personnel serving outside of this State from gross income tax.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill allows an exemption for certain military compensation from the gross income tax for those servicemen and women domiciled in New Jersey but serving their duty outside of the State of New Jersey.
AI Summary
This bill amends existing law to exempt certain military compensation from New Jersey's gross income tax for individuals who are domiciled in New Jersey, meaning they consider New Jersey their permanent home, but are stationed and serving outside of the state. Previously, the law only exempted compensation for military service performed by individuals not domiciled in New Jersey, or for mustering-out payments and housing/subsistence allowances. This change specifically adds an exemption for the compensation of New Jersey domiciliaries serving in the Armed Forces of the United States while stationed outside of the state, and this exemption will apply to taxable years ending after the bill is enacted.
Committee Categories
Military Affairs and Security
Sponsors (2)
Last Action
Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/S1875 |
| BillText | https://pub.njleg.gov/Bills/2026/S2000/1875_I1.HTM |
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