{"data":{"id":"us-nj/n.j.-stat.-54a-6-21","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:6-21","heading":"Contributions to certain employee trusts","body":"Gross income shall not include amounts contributed by an employer on behalf  of and at the election of an employee to a trust which is part of a qualified  cash or deferred arrangement which meets the requirements of Section 401(k) of  the 1954 Internal Revenue Code, as amended.\nL.1983, c. 571, s. 2, eff. Jan. 1, 1984.","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":"42dcd435a6fd124809057fded7f774de37be7e50e0fc910b09cb56143ade0926","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-6-15","next":"us-nj/n.j.-stat.-54a-6-22"},"notice":"GroundRules: Original legal text. Not legal advice."}