NEW JERSEY GROSS INCOME TAX ACT
: Chapter 6
- 1 : Items in 54A:6-2 to 54A:6-9 excluded
- 2 : Federal social security benefits
- 3 : Railroad retirement benefits
- 4 : Certain death benefits
- 5 : Gifts and inheritances
- 6 : Compensation for injuries or sickness
- 7 : Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.
- 8 : Scholarships and fellowship grants
- 9.1 : Gains from sale, exchange of principal residence, excludable from gross income; conditions
- 9.2 : Applicability of federal "Taxpayer Relief Act of 1997"
- 10 : Pensions and annuities.
- 11 : Lottery winnings.
- 13 : Unemployment insurance benefits
- 14 : Interest on certain obligations
- 14.1 : Exemption of distributions of qualified investment fund
- 15 : Other retirement income.
- 21 : Contributions to certain employee trusts
- 22 : Gross income exclusion.
- 23 : Commuter transportation benefits not considered gross income.
- 24 : Cafeteria plan, qualified option, certain; not gross income
- 25 : State tuition programs, education; distributions, certain, excluded from gross income.
- 25.1 : Loan redemption exempt from taxation.
- 26 : Military pension, survivor's benefit payments excluded from gross income.
- 27 : Contributions to medical savings account not included in gross income.
- 28 : Roth IRA distributions excluded from gross income.
- 29 : Holocaust reparations, restitution excluded from gross income
- 30 : Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
- 31 : Family leave benefits not included in gross income.
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