Bill > A3938

This bill allows New Jersey resident taxpayers to deduct half of the money they spend on tolls for the New Jersey Turnpike Authority (NJTA), which includes the NJ Turnpike and the Garden State Parkway, when paid through E-ZPass or similar electronic tolling systems. However, this deduction does not apply to any amounts paid for fees, fines, or penalties related to toll violations, nor does it cover administrative fees for setting up or maintaining an electronic tolling account or purchasing equipment. Additionally, taxpayers cannot include any amounts that are reimbursed by their employer or are otherwise deductible under specific state tax laws for business income, partnership income, or S corporation income, even if they choose not to deduct them. This provision aims to provide tax relief to residents who use these major toll roads.

Transportation and Infrastructure

https://www.njleg.state.nj.us/bill-search/2026/A3938