{"data":{"id":"us-nj/n.j.-stat.-54a-6-25.2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:6-25.2","heading":"Gross income, student loan debt, total, permanently disabled veterans.","body":"1.\tGross income shall not include amounts discharged through the Total and Permanent Disability discharge process of the United States Department of Education for student loan indebtedness of a taxpayer who is a totally and permanently disabled veteran.  As used herein, \"totally and permanently disabled veteran\" means an individual who has been determined by the United States Department of Veterans Affairs to have a service-connected disability that is 100 percent disabling or to be totally disabled based on an individual unemployability rating.\nL.2022, c.125.","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":"13f7dbfb95b286b0b380ff87e02affe982e868f2a9f176c2e0190eff6ca9e362","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-6-25.1","next":"us-nj/n.j.-stat.-54a-6-26"},"notice":"GroundRules: Original legal text. Not legal advice."}