{"data":{"id":"us-nj/n.j.-stat.-54a-3-6","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:3-6","heading":"Deduction for qualified conservation contribution","body":"1.\tA taxpayer shall be allowed a deduction against gross income for a qualified conservation contribution, as defined under subsection (h) of section 170 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.170, made by the taxpayer of a qualified real property interest in property located in this State.  The amount of the deduction in a taxable year shall be equal to the amount of the contribution allowed in the taxable year as a deduction pursuant to section 170 of the federal Internal Revenue Code of 1986 in computing the taxpayer's taxable income for federal income tax purposes.\nL.1999,c.372.","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":"e75bc5d4d52addec2f4efd33499cec8d4d3ed80bb7bd8401c9f31b5b58816ebd","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-3-5","next":"us-nj/n.j.-stat.-54a-3-7"},"notice":"GroundRules: Original legal text. Not legal advice."}