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Bill > S1094
NJ S1094
NJ S1094Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.
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 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.
AI Summary
This bill amends New Jersey law to allow members of the New Jersey National Guard, who have been honorably discharged, to claim a $6,000 gross income tax deduction without the previous requirement of having served in federal active duty status, which refers to military service under the United States Secretary of Defense. This change aims to provide tax relief and recognition to National Guard members for their service and sacrifices, aligning them with veterans of other military branches who already receive similar tax benefits. The bill takes effect immediately and applies to taxable years starting on or after January 1 following its enactment.
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/S1094 |
| BillText | https://pub.njleg.gov/Bills/2026/S1500/1094_I1.HTM |
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