Bill
Bill > S879
NJ S879
NJ S879Provides gross income tax deduction for costs of purchasing and installing whole house backup electrical generator for resident taxpayer's principal residence.
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 a gross income tax deduction from a resident taxpayer's gross income for the amount paid by the taxpayer during the taxable year for the purchase and installation of a whole house backup electrical generator installed at the taxpayer's primary residence. A whole house backup electrical generator is a natural gas or liquid gas propane fuel powered generator that is permanently connected to the electrical system of a one or two-family residential structure and only operates in the event of a power outage in order to provide backup power to the residential structure. To qualify for the deduction the generator also must have been installed, inspected, located and permitted according to any applicable State and local governing unit laws, regulations, code, or ordinance requirements. The function of the generator is to provide back-up electrical power for the entire residence when electric power from the local electric utility is interrupted. The tax deduction allowed in this bill will encourage New Jersey homeowners to take steps to ensure their own power supplies and reduce their reliance on electricity supply grids that are vulnerable to blackouts caused by circumstances such as extreme weather, flooding, and drought. Back-up electrical power can protect anyone in the home who depends on a medical device, oxygen tank, CPAP machine, humidifier, air conditioning, or another appliance or device that requires electricity. Keeping home medical devices functioning through a whole house generator would reduce demand on emergency medical services and police during outages. A home owner may also avoid an indoor flood caused by a burst pipe or inoperable sump pump during an interruption of their electricity supply during severe winter weather. A home owner may also avoid the loss of well water supply that relies upon an electric-powered well pump.
AI Summary
This bill allows New Jersey resident taxpayers to deduct the costs of purchasing and installing a whole house backup electrical generator at their primary residence from their gross income. A "whole house backup electrical generator" is defined as a generator powered by natural gas or propane, permanently connected to the electrical system of a one or two-family home, and designed to provide backup power to the entire residence during an outage. To qualify for this deduction, the generator must also be installed, inspected, located, and permitted in accordance with all relevant state and local laws and regulations. The purpose of this legislation is to encourage homeowners to invest in backup power solutions, thereby reducing their reliance on vulnerable electricity grids and mitigating potential disruptions caused by extreme weather or other emergencies, which can be critical for individuals relying on medical equipment or for preventing home damage from issues like inoperable sump pumps or well pumps.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Budget and Appropriations 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/S879 |
| BillText | https://pub.njleg.gov/Bills/2026/S1000/879_I1.HTM |
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