{"data":{"id":"us-nj/n.j.-stat.-54a-3-7","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:3-7","heading":"Designation of \"Health Enterprise Zones.\"","body":"1.\tEach area that is designated by the Commissioner of Health and Senior Services as a State designated underserved area pursuant to N.J.S.18A:71C-35 shall be deemed to be a \"Health Enterprise Zone\" for the purposes of P.L.2004, c.139 (C.54A:3-7 et al.).\nL.2004,c.139,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":"73ecb04b04ab9118af06a6103dfe58d49c428f37d23d9abcb432f2055bc9bbcf","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-3-6","next":"us-nj/n.j.-stat.-54a-3-8"},"notice":"GroundRules: Original legal text. Not legal advice."}