{"data":{"id":"us-nj/n.j.-stat.-54a-3-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:3-2","heading":"Alimony and separate maintenance payments","body":"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).\nL.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 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":"5ada4c011e87814710f6d1f16f0e797827d5b8c4ef152cdea0dc05be78130ede","source_id":"us-nj","stale":false,"prev":"us-nj/n.j.-stat.-54a-3-1.1","next":"us-nj/n.j.-stat.-54a-3-3"},"notice":"GroundRules: Original legal text. Not legal advice."}