{"data":{"id":"us-nj/n.j.-stat.-54a-6-32","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:6-32","heading":"Combat zone compensation not considered gross income.","body":"1.\tGross income shall not include amounts received as combat zone compensation by members of the Armed Forces of the United States that is excluded from federal taxable income pursuant to section 112 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.112.\nL.2020, c.93.","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":"f6faf32dca884b10269755fdcd7e2127800ccf79ebce1949e9d87770d792e964","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-6-31","next":"us-nj/n.j.-stat.-54a-6-33"},"notice":"GroundRules: Original legal text. Not legal advice."}