N.J. Stat. § 54A:3-2: Alimony and separate maintenance payments

There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court decree (or which would have otherwise been includible if such payments were made to an individual subject to tax under this act).

L.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 1976.