{"data":{"id":"us-nj/n.j.-stat.-18a-71b-35","jurisdiction":"us-nj","citation":"N.J. Stat. § 18A:71B-35","heading":"Legislative findings and declarations.","body":"Legislative Findings and Declarations.\nThe Legislature finds and declares that:\na.\tThis State is committed to making world-class education accessible and affordable for all New Jersey students;\nb.\tWhen families save for college education, they are making an important investment in the future for themselves and the young people of this State;\nc.\tIncentives are needed to encourage families to save for college education;\nd.\tThe \"Small Business Job Protection Act of 1996,\" Pub.L.104-188, amended the federal Internal Revenue Code to provide for favorable tax treatment for qualified college savings programs and participants in the programs; and\ne.\tIn addition to favorable federal tax treatment for a college savings program and its participants, it is desirable to provide favorable State tax treatment, as a special incentive for student beneficiaries to attend college in this State.\nL.1999,c.46,s.1.","path":["TITLE 18A EDUCATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"dccedb577326e4dd4b667705c85210008243289f77d87f7d6cfb37e2a53407a2","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-18a-71b-34","next":"us-nj/n.j.-stat.-18a-71b-36"},"notice":"GroundRules: Original legal text. Not legal advice."}