A1305 • 2026

Allows a gross income tax deduction for certain higher education tuition and fee expenses.

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Miller, Cody D.
Last action: 2026-01-13
Official status: Introduced, Referred to Assembly Higher Education Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Allows a gross income tax deduction for certain higher education tuition and fee expenses.

What This Bill Does

Allows a gross income tax deduction for certain higher education tuition and fee expenses.
Topic: Higher Education Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-01-13 New Jersey Legislature
Introduced, Referred to Assembly Higher Education Committee

Official Summary Text

Allows a gross income tax deduction for certain higher education tuition and fee expenses.
Topic:
Higher Education
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text

A1305

ASSEMBLY, No. 1305

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman CODY D. MILLER

District 4 (Atlantic, Camden and Gloucester)

SYNOPSIS

���� Allows a gross income tax deduction for certain
higher education tuition and fee expenses.

CURRENT VERSION OF TEXT

���� Introduced Pending Technical Review by Legislative
Counsel.

��

An Act

allowing a deduction under the gross income tax for certain tuition expenses
and supplementing chapter 3 of Title 54A of the New Jersey Statutes.

����
Be It Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� A taxpayer with gross
income for the taxable year of $85,000 or less shall be allowed to deduct from
gross income amounts paid by the taxpayer during the taxable year for tuition
and fee expenses for the taxpayer, the taxpayer's spouse and the taxpayer's
dependents as a matriculated student at a public or independent institution of
higher education accredited by a nationally recognized accrediting agency or
association which has been recognized by the United States Secretary of
Education for the award of such status.

���� 2.��� This act shall take
effect immediately and apply to taxable years commencing after the date of
enactment.

STATEMENT

���� This bill allows taxpayers who
have annual gross income of $85,000 or less to deduct certain higher education
tuition and fee expenses paid during the taxable year.� The bill allows the
deduction for higher education tuition and fee expenses paid on account of the
status of the taxpayer, the taxpayer's spouse and the taxpayer's dependents as
a matriculated student at an accredited higher education institution.