{"data":{"id":"us-nj/n.j.-stat.-54a-3-1.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:3-1.1","heading":"Dependent under 22 in attendance at accredited post-secondary  institution","body":"In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction from  his New Jersey gross income in amount of $1,000.00 for each dependent under the  age of 22 years who is attending an accredited post-secondary institution of  higher education on a full time basis and for whom the taxpayer paid one-half  or more of the costs of tuition and maintenance of the dependent's attendance  at such institution.\nL.1976, c. 84, s. 1, eff. Sept. 2, 1976.","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":"353a4268caf2ed692e0b436dbe553ad7037612ed8537b7fa5036ebd892ccc0cb","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-3-1","next":"us-nj/n.j.-stat.-54a-3-2"},"notice":"GroundRules: Original legal text. Not legal advice."}