GroundRules
Browse New Jersey
Read the original sections, or search by topic.
- N.J. Stat. § 54A:3-6 · Deduction for qualified conservation contribution
- N.J. Stat. § 54A:3-7 · Designation of "Health Enterprise Zones."
- N.J. Stat. § 54A:3-8 · Tax deduction for qualified receipts, definitions.
- N.J. Stat. § 54A:3-9 · Alternative business calculation established.
- N.J. Stat. § 54A:3-10 · Deduction from gross income for organ, bone marrow donor.
- N.J. Stat. § 54A:3-11 · Short title.
- N.J. Stat. § 54A:3-12 · Allowable deduction in the amount of taxpayer's contribution.
- N.J. Stat. § 54A:3-13 · Allowable deduction in the amount of student loan principal, interest payments.
- N.J. Stat. § 54A:3-14 · Allowable deduction in the amount of higher education tuition costs.
- N.J. Stat. § 54A:3A-15 · Short title
- N.J. Stat. § 54A:3A-16 · Definitions relative to residential property taxes
- N.J. Stat. § 54A:3A-17 · Resident taxpayer allowed certain property tax deduction; limitations.
- N.J. Stat. § 54A:3A-18 · Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations.
- N.J. Stat. § 54A:3A-19 · Deduction for property taxes; limitations.
- N.J. Stat. § 54A:3A-20 · Credit instead of deduction; limitations; annual application
- N.J. Stat. § 54A:3A-21 · Benefits not subject to garnishment, attachment, other legal process
- N.J. Stat. § 54A:3A-22 · Determination of form, manner of application for benefits; regulations
- N.J. Stat. § 54A:4-1 · Resident credit for tax of another state.
- N.J. Stat. § 54A:4-1.1 · Resident taxpayer, income, wage tax refund denied, appeal, judgement resulting in refund, credit against tax.
- N.J. Stat. § 54A:4-1.2 · Regulations.
- N.J. Stat. § 54A:4-2 · Credit for taxes withheld, paid by S corporation
- N.J. Stat. § 54A:4-4 · Credit in lieu of refund of unemployment compensation contributions
- N.J. Stat. § 54A:4-5 · Reimbursement of director by division of unemployment and temporary disability insurance
- N.J. Stat. § 54A:4-6 · Findings, declarations relative to an earned income tax credit
- N.J. Stat. § 54A:4-7 · New Jersey Earned Income Tax Credit program.
- N.J. Stat. § 54A:4-8 · Annual appropriation for administration
- N.J. Stat. § 54A:4-9 · Availability of statistical information
- N.J. Stat. § 54A:4-10 · Regulations
- N.J. Stat. § 54A:4-11 · Gross income tax credit for employment of certain handicapped persons.
- N.J. Stat. § 54A:4-12b · Tax credit, film expenses, certain.
- N.J. Stat. § 54A:4-13 · Credit against tax due.
- N.J. Stat. § 54A:4-14 · Short title.
- N.J. Stat. § 54A:4-15 · Veteran care credit for qualified family caregivers; definitions.
- N.J. Stat. § 54A:4-16 · Tax credit.
- N.J. Stat. § 54A:4-17 · Certain credits permitted.
- N.J. Stat. § 54A:4-17.1 · Child tax credit, income limit.
- N.J. Stat. § 54A:4-18 · Credit against gross income tax
- N.J. Stat. § 54A:4-19 · Credit against tax due under N.J.S.54A:1-1 et seq.
- N.J. Stat. § 54A:4-20 · Employer allowed credit for employee who donates organ, bone marrow.
- N.J. Stat. § 54A:4-21 · Credit against tax.
- N.J. Stat. § 54A:4-22 · Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology.
- N.J. Stat. § 54A:4-23 · Tax credit, "New Jersey Gross Income Tax Act", producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications.
- N.J. Stat. § 54A:4-24 · Tax credit, "New Jersey Gross Income Tax Act, costs incurred, environmental product declaration analysis; requirements, qualifications.
- N.J. Stat. § 54A:5-1 · New Jersey gross income defined.
- N.J. Stat. § 54A:5-1.1 · Certain IRA roll over amounts protected for 4 years.
- N.J. Stat. § 54A:5-1.2 · Determination of category of income net of expenses or depreciation, certain; timing.
- N.J. Stat. § 54A:5-1.2a · Taxpayer, depreciation, eligible property expenditures, New Jersey Gross Income Tax Act; rules, regulations.
- N.J. Stat. § 54A:5-2 · Losses
- N.J. Stat. § 54A:5-3 · Taxability of estates, trusts and their beneficiaries
- N.J. Stat. § 54A:5-4 · Taxability of partners
- N.J. Stat. § 54A:5-6 · Husband and wife
- N.J. Stat. § 54A:5-7 · Allocations of income of nonresidents
- N.J. Stat. § 54A:5-8 · Income from sources within State for nonresident.
- N.J. Stat. § 54A:5-9 · S corporation tax exemption.
- N.J. Stat. § 54A:5-10 · Definitions
- N.J. Stat. § 54A:5-11 · Initial basis of shareholder of S corporation stock
- N.J. Stat. § 54A:5-12 · Limits on shareholder's losses
- N.J. Stat. § 54A:5-13 · Shareholder's share of S corporation income prorated for periods of residence
- N.J. Stat. § 54A:5-14 · Distributions made by S corporation, treatment
- N.J. Stat. § 54A:5-15 · Determination of amount of category of income, certain disallowances.
- N.J. Stat. § 54A:5-16 · Definitions.
- N.J. Stat. § 54A:5-17 · Cannabis licensees, gross income.
- N.J. Stat. § 54A:5-18 · Regulations.
- N.J. Stat. § 54A:5-19 · Income sourced, Corporation Business Tax Act, New Jersey Gross Income Tax Act, business conducted partly within, without State.
- N.J. Stat. § 54A:6-1 · Items in 54A:6-2 to 54A:6-9 excluded
- N.J. Stat. § 54A:6-2 · Federal social security benefits
- N.J. Stat. § 54A:6-3 · Railroad retirement benefits
- N.J. Stat. § 54A:6-4 · Certain death benefits
- N.J. Stat. § 54A:6-5 · Gifts and inheritances
- N.J. Stat. § 54A:6-6 · Compensation for injuries or sickness
- N.J. Stat. § 54A:6-7 · Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.
- N.J. Stat. § 54A:6-8 · Scholarships and fellowship grants
- N.J. Stat. § 54A:6-9.1 · Gains from sale, exchange of principal residence, excludable from gross income; conditions
- N.J. Stat. § 54A:6-9.2 · Applicability of federal "Taxpayer Relief Act of 1997"
- N.J. Stat. § 54A:6-10 · Pensions and annuities.
- N.J. Stat. § 54A:6-11 · Lottery winnings.
- N.J. Stat. § 54A:6-13 · Unemployment insurance benefits
- N.J. Stat. § 54A:6-14 · Interest on certain obligations
- N.J. Stat. § 54A:6-14.1 · Exemption of distributions of qualified investment fund
- N.J. Stat. § 54A:6-15 · Other retirement income.
- N.J. Stat. § 54A:6-21 · Contributions to certain employee trusts
- N.J. Stat. § 54A:6-22 · Gross income exclusion.
- N.J. Stat. § 54A:6-23 · Commuter transportation benefits not considered gross income.
- N.J. Stat. § 54A:6-24 · Cafeteria plan, qualified option, certain; not gross income
- N.J. Stat. § 54A:6-25 · Certain earnings, distributions excluded from gross income.
- N.J. Stat. § 54A:6-25.1 · Loan redemption exempt from taxation.
- N.J. Stat. § 54A:6-25.2 · Gross income, student loan debt, total, permanently disabled veterans.
- N.J. Stat. § 54A:6-26 · Military pension, survivor's benefit payments excluded from gross income.
- N.J. Stat. § 54A:6-27 · Contributions to medical savings account not included in gross income.
- N.J. Stat. § 54A:6-28 · Roth IRA distributions excluded from gross income.
- N.J. Stat. § 54A:6-29 · Holocaust reparations, restitution excluded from gross income
- N.J. Stat. § 54A:6-30 · Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
- N.J. Stat. § 54A:6-31 · Family leave benefits not included in gross income.
- N.J. Stat. § 54A:6-32 · Combat zone compensation not considered gross income.
- N.J. Stat. § 54A:6-33 · Gross income, not including compensation for services performed, district board of elections.
- N.J. Stat. § 54A:6-34 · Gross income, certain exemptions, small business stock.
- N.J. Stat. § 54A:7-1 · Requirement of withholding tax from wages.
- N.J. Stat. § 54A:7-1.1 · Voluntary withholding from pensions and annuities
- N.J. Stat. § 54A:7-1.2 · Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions.
- N.J. Stat. § 54A:7-2 · Information statement for employee or recipient of other payments, earned income credit.