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A223 • 2026

Excludes bonuses for reenlistment or voluntary extension of enlistment in armed forces from gross income.

Excludes bonuses for reenlistment or voluntary extension of enlistment in armed forces from gross income.

Passed Legislature

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

Sponsor
Azzariti Jr., John V., M.D.
Last action
2026-01-13
Official status
Introduced, Referred to Assembly Military and Veterans' Affairs 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.

Excludes bonuses for reenlistment or voluntary extension of enlistment in armed forces from gross income.

Excludes bonuses for reenlistment or voluntary extension of enlistment in armed forces from gross income.

What This Bill Does

  • Excludes bonuses for reenlistment or voluntary extension of enlistment in armed forces from gross income.
  • Topic: Military and Veterans' Affairs 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

  1. 2026-01-13 New Jersey Legislature

    Introduced, Referred to Assembly Military and Veterans' Affairs Committee

Official Summary Text

Excludes bonuses for reenlistment or voluntary extension of enlistment in armed forces from gross income.
Topic:
Military and Veterans' Affairs
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text
A223

ASSEMBLY, No. 223

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman JOHN V. AZZARITI JR., M.D.

District 39 (Bergen)

Co-Sponsored by:

Assemblywomen Dunn, Fantasia, Flynn, Assemblymen Rumpf,
Myhre and Scharfenberger

SYNOPSIS

���� Excludes bonuses for reenlistment or voluntary
extension of enlistment in armed forces from gross income.

CURRENT VERSION OF TEXT

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

��

An Act
excluding from gross income under the gross income tax
certain bonuses received by members of the armed forces and amending Title 54A
of the New Jersey Statutes.

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

���� 1.��� N.J.S.54A:6-7 is amended
to read as follows:

���� 54A:6-7.� a.� Compensation
paid by the United States for service in the Armed Forces of the United States
performed by an individual not domiciled in this State.

���� b.��� Amounts received during
the taxable year as mustering-out payments with respect to service in the Armed
Forces of the United States.

���� c.��� Amounts received during
the taxable year as housing and subsistence allowances by members of the active
and reserve components of the Armed Forces of the United States, and by New
Jersey National Guard members while on State active duty.

����
d.��� Amounts received
during the taxable year as bonuses for reenlistment or voluntary extension of
enlistment by members of the Armed Forces of the United States.

(cf: P.L.2005, c.63)

���� 2.��� This act shall take
effect immediately and apply to taxable years beginning on or after the January
1 next following enactment.

STATEMENT

���� This bill excludes from
taxable gross income under the New Jersey gross income tax certain bonuses
received by members of the Armed Forces.� Amounts received as bonuses for
reenlisting or voluntarily extending enlistment may be excluded from gross
income pursuant to this bill.�

���� The purpose of the bill is to
provide tax relief to taxpayers that valiantly and unselfishly serve their
country, often at considerable sacrifice to themselves and their families, by
allowing them to exclude reenlistment and voluntary extension of enlistment
bonuses from taxable gross income.