KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to New Jersey

A4412 • 2026

Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

Firearms Taxes
Passed Legislature

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

Sponsor
Webber, Jay
Last action
2026-02-19
Official status
Introduced, Referred to Assembly Public Safety and Preparedness 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 gross income tax deduction for firearms training expenses paid by law enforcement officers.

Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

What This Bill Does

  • Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.
  • Topic: Public Safety and Preparedness 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. 2026-02-19 New Jersey Legislature

    Introduced, Referred to Assembly Public Safety and Preparedness Committee

Official Summary Text

Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.
Topic:
Public Safety and Preparedness
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
A4412

ASSEMBLY, No. 4412

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 19, 2026

Sponsored by:

Assemblyman� JAY WEBBER

District 26 (Morris and Passaic)

Co-Sponsored by:

Assemblyman Scharfenberger and Assemblywoman Flynn

SYNOPSIS

���� Allows gross income tax deduction for firearms
training expenses paid by law enforcement officers.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act

allowing a gross income tax deduction for firearms training expenses paid by
law enforcement officers, supplementing Title 54A of the New Jersey Statutes.

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

���� 1.��� A law enforcement
officer may deduct from the officer�s gross income in a taxable year an amount
equal to the unreimbursed amount paid in the taxable year for firearms training
expenses, including but not limited to training courses, ammunition, and range
fees.

���� For the purposes of this
section, �law enforcement officer� means a person whose public duties include
the power to act as an officer for the detection, apprehension, arrest, and
conviction of offenders against the laws of this State and who qualifies in the
use of a firearm pursuant to the provisions of subsection j. of N.J.S.2C:39-6.

���� 2.��� This act shall take
effect immediately and apply to taxable years beginning the taxable year
following enactment.

STATEMENT

���� This bill allows a gross
income tax deduction for firearms training expenses paid by law enforcement
officers.� Law enforcement officers often pay for such training courses and
related expenses out of pocket and are not reimbursed.� The bill would ease the
financial burden on such officers by allowing the officers to deduct from their
calculation of gross income the unreimbursed amounts incurred for the training.

���� Under the bill, law
enforcement officers whose public duties include the power to act as an officer
for the detection, apprehension, arrest, and conviction of offenders against
the laws of New Jersey would be eligible for the deduction if they qualify in
the use of a firearm pursuant to subsection j. of N.J.S.2C:39-6, which requires
officers who carry firearms to complete training and annually qualify in use of
the firearms.