Bill
Bill > A4412
NJ A4412
NJ A4412Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.
summary
Introduced
02/19/2026
02/19/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill allows a gross income tax deduction for firearms training expenses paid by law enforcement officers. Law enforcement officers often pay for such training courses and related expenses out of pocket and are not reimbursed. The bill would ease the financial burden on such officers by allowing the officers to deduct from their calculation of gross income the unreimbursed amounts incurred for the training. Under the bill, law enforcement officers whose public duties include the power to act as an officer for the detection, apprehension, arrest, and conviction of offenders against the laws of New Jersey would be eligible for the deduction if they qualify in the use of a firearm pursuant to subsection j. of N.J.S.2C:39-6, which requires officers who carry firearms to complete training and annually qualify in use of the firearms.
AI Summary
This bill allows law enforcement officers in New Jersey to deduct unreimbursed expenses for firearms training from their gross income for tax purposes, which is the total amount of income earned before any deductions. This deduction is intended to ease the financial burden on these officers, as they often pay for training courses, ammunition, and range fees out of their own pockets without reimbursement. To be eligible, a law enforcement officer must be someone whose job involves detecting, apprehending, arresting, and convicting offenders, and who also meets the firearm qualification requirements outlined in a specific New Jersey statute (N.J.S.2C:39-6, subsection j.), which mandates training and annual qualification for officers carrying firearms. The bill takes effect immediately and applies to tax years starting after it is enacted.
Committee Categories
Military Affairs and Security
Sponsors (1)
Last Action
Introduced, Referred to Assembly Public Safety and Preparedness Committee (on 02/19/2026)
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/A4412 |
| BillText | https://pub.njleg.gov/Bills/2026/A4500/4412_I1.HTM |
Loading...