{"data":{"id":"us-nj/n.j.-stat.-54a-12-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:12-1","heading":"Short title.","body":"1.\tThis act shall be known and may be cited as the \"Pass-Through Business Alternative Income Tax Act.\"\nL.2019, c.320, s.1.","path":["TITLE 54A NEW JERSEY GROSS INCOME TAX ACT"],"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":"b3ec9137aec62f4d967cb000b9a41ae1a396efe90140078c726f1c5354abc2ac","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-11-10","next":"us-nj/n.j.-stat.-54a-12-2"},"notice":"GroundRules: Original legal text. Not legal advice."}