{"data":{"id":"us-nj/n.j.-stat.-34-11-33.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 34:11-33.1","heading":"Income or wage tax advantages for New Jersey residents with income from other jurisdictions;  legislative findings","body":"It is hereby found that residents of this State with income taxable in the State of New York heretofore have been allowed only limited itemized deductions, as compared with residents of the State of New York, in the computation of income taxable by the State of New York;  that by chapter 68 of the laws of New York of 1961, approved March 1, 1961, the State of New York altered this discriminatory feature of its laws by authorizing residents of the  State of New Jersey to claim all or part of all types of itemized deductions  available to residents of the State of New York;  but that said chapter 68  provided that residents of the State of New Jersey may claim such additional  itemized deductions only if the State of New Jersey shall have authorized  certain withholding of taxes by employers in New Jersey who employ residents of  New York and shall have entered into an agreement with the State of New York to  provide to it certain information concerning its residents who are employed in  the State of New Jersey, to aid in the collection of the income tax from such  residents.  It being the desire of the Legislature to authorize the steps  necessary to secure for its residents the benefits of said chapter 68, and such  other tax benefits as may be or become available by virtue of other laws of the  State of New York or other jurisdictions, this act is enacted to authorize  compliance with the conditions so prescribed by the State of New York and with  other similar conditions prescribed by such other laws.\nL.1961, c. 10, p. 29, s. 1.","path":["TITLE 34 LABOR AND WORKMEN'S COMPENSATION"],"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":"b197a598fa28a428573de015ddcb9cf2bba25dc25dcaa09c5821a4fba9961bf6","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-34-11-33","next":"us-nj/n.j.-stat.-34-11-33.2"},"notice":"GroundRules: Original legal text. Not legal advice."}