NJ A2800

Bill

Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.

Introduced
01/13/2026

In Committee
01/13/2026

Crossed Over

Passed

Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill provides a New Jersey gross income tax deduction for all New Jersey State fuel taxes that are paid by taxpayers on purchases of motor fuel for the operation for personal use of the taxpayer's motor vehicles and not otherwise reimbursed. Under the bill, the gross income tax deduction is allowed for taxpayers at any income level and in any filing status, and is capped at $1,000 for the 2020 taxable year and at $2,000 for each taxable year beginning thereafter.

AI Summary

This bill allows New Jersey taxpayers to deduct the amount of New Jersey state fuel taxes they pay on motor fuel purchased for their personal vehicles from their gross income, which is the total income before taxes are calculated. This deduction is available to individuals regardless of their income level or filing status, as long as the fuel taxes are not reimbursed by an employer or deductible under other specific tax provisions, such as those related to business profits, rents, partnership income, S corporation income, or medical expenses. The deduction is capped at $1,000 for the 2020 tax year and $2,000 for tax years beginning in 2021 and thereafter. The bill defines "New Jersey taxes paid on purchases of motor fuel" to include taxes imposed by the Petroleum Products Gross Receipts Tax Act and the Motor Fuel Tax Act, and it applies to fuel purchases made on or after January 1, 2020.

Committee Categories

Transportation and Infrastructure

Sponsors (2)

Gregory Myhre (R)*, Brian Rumpf (R)*,

Last Action

Introduced, Referred to Assembly Transportation and Independent Authorities Committee (on 01/13/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/A2800

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/A2800
BillText	https://pub.njleg.gov/Bills/2026/A3000/2800_I1.HTM

Bill	Bill Name	Last Action	Type
A1740	Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.	Introduced, Referred to Assembly Transportation and Independent Authorities Committee	Carry Over
S1559	Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.	Introduced in the Senate, Referred to Senate Transportation Committee	Same As
S1928	Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.	Introduced in the Senate, Referred to Senate Transportation Committee	Carry Over

Bill > A2800

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary