{"data":{"id":"us-nj/n.j.-stat.-54a-6-25.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:6-25.1","heading":"Loan redemption exempt from taxation.","body":"12.  Gross income, for the purposes of the \"New Jersey Gross Income Tax Act,\" N.J.S.54A:1-1 et seq., shall not include amounts received as a loan redemption under the \"Social Services Student Loan Redemption Program,\" established pursuant to P.L.2005, c.157 (C.18A:71B-87 et al).\nL.2005,c.157,s.12.","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":"655777057f0247c3f1dfbe64b87a14057fbc0bd5c5655d1bff4406b628ea6640","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-6-25","next":"us-nj/n.j.-stat.-54a-6-25.2"},"notice":"GroundRules: Original legal text. Not legal advice."}