Bill
Bill > A896
NJ A896
NJ A896Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.
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 provides a gross income tax deduction for certain moving expenses for a taxpayer who is moving to New Jersey to commence work in this State. The bill allows the deduction of moving expenses, including the reasonable expense of moving the household goods and personal effects of the members of the household from the former residence to the new residence, the travel of the members of the household, and the storage of household effects incidental to the move. The bill defines the "members of the household" as all of the individuals who lived at the former residence and who will be living at the new residence, other than employees or tenants of the taxpayer. The bill requires that the move be in connection with the commencement of work in this State. The bill requires that during the 12-month period immediately following the move, the taxpayer be employed full time for at least 39 weeks. The bill requires that a self-employed taxpayer be employed for performing services full time for at least 78 weeks of the 24 month period following the move. The bill waives the full time work requirement for death, disability, involuntary separation other than for willful misconduct, or transfer to another location for the benefit of the employer.
AI Summary
This bill allows taxpayers to deduct certain moving expenses from their gross income when they move to New Jersey to start working in the state. These deductible expenses include the cost of moving household goods and personal belongings, travel expenses for household members (excluding meals), and temporary storage of belongings. "Members of the household" are defined as individuals who lived at the old home and will live at the new home, excluding employees or tenants. To qualify for this deduction, taxpayers must meet specific work requirements: either be employed full-time in New Jersey for at least 39 weeks within the 12 months following their move, or if self-employed, work full-time for at least 78 weeks within the 24 months following their move, with at least 39 of those weeks occurring in the first 12 months. Exceptions to these work requirements are made for situations like death, disability, involuntary job separation (not due to misconduct), or employer-directed transfers. The bill also allows for a provisional deduction if the work requirements might still be met later, with a provision to repay the deduction if the requirements are ultimately not met. This legislation applies to taxable years beginning on or after January 1st of the year following its enactment.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/13/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A896 |
| BillText | https://pub.njleg.gov/Bills/2026/A1000/896_I1.HTM |
Loading...