{"data":{"id":"us-nj/n.j.-stat.-54a-6-27","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:6-27","heading":"Contributions to medical savings account not included in gross income.","body":"5.  a. Gross income shall not include contributions to a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220.\nb.\tGross income shall not include amounts paid or distributed, or deemed paid or distributed, out of  a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income  pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220.\nc.\tThe exclusions provided by subsections a. and b. of this section shall, notwithstanding any amendment or supplement to federal law,  be allowed only to \"eligible individuals\" qualifying under the limitations of subsection (i), and subject to the numerical limits of subsection (j), of   section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220, as in effect on January 1, 1997.\nL.1997,c.414,s.5.","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":"00ec77ab0568ea30cec5ec8174b4786b51f349143beec2135f8842498d2f3ea9","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-6-26","next":"us-nj/n.j.-stat.-54a-6-28"},"notice":"GroundRules: Original legal text. Not legal advice."}