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A5215
ASSEMBLY, No. 5215
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED JUNE 4, 2026
Sponsored by:
Assemblywoman� AURA K. DUNN
District 25 (Morris and Passaic)
SYNOPSIS
���� Extends eligibility for certain veterans' gross
income tax exemptions to include veterans of all Uniformed Services of United
States.
CURRENT VERSION OF TEXT
���� As introduced.
��
An Act
concerning eligibility for certain gross income tax
exemptions, and amending N.J.S.54A:3-1 and P.L.1997, c.409.
����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:
���� 1.��� N.J.S.54A:3-1 is amended
to read as follows:
���� 54A:3-1.���� Personal
exemptions and deductions.� Each taxpayer shall be allowed personal exemptions
and deductions
[
against
his
]
from
gross income as follows:�
���� (a)�� Taxpayer.� Each taxpayer
shall be allowed a personal exemption of $1,000.00 which may be taken as a
deduction from
[
his
New Jersey
]
gross income.
���� (b)�� Additional exemptions.�
In addition to the personal exemptions allowed in
subsection
(a)
of
this section
, the following additional personal exemptions shall be allowed
as a deduction from gross income:�
���� 1.��� For the taxpayer's
spouse, or domestic partner as defined in section 3 of P.L.2003, c.246
(C.26:8A-3), who does not file separately - $1,000.00.�
���� 2.��� For each dependent who
qualifies as a dependent of the taxpayer during the taxable year for federal
income tax purposes - $1,500.00.�
���� 3.��� Taxpayer 65 years of age
or over at the close of the taxable year - $1,000.00.�
���� 4.��� Taxpayer's spouse 65
years of age or over at the close of the taxable year - $1,000.00.�
���� 5.��� Blind or disabled
taxpayer - $1,000.00.
���� 6.��� Blind or disabled spouse
- $1,000.00.
���� 7.��� Taxpayer who is a
veteran honorably discharged or released under honorable circumstances from
active duty in the
[
Armed
Forces
]
Uniformed Services
of the United States
, as those services are
defined in 37 U.S.C. s.101
, a reserve component thereof, or the National
Guard of New Jersey in a federal active duty status, as those terms are used in
N.J.S.38A:1-1 -�� $6,000.
���� (c)�� Special Rule.� The
personal exemptions allowed under this section shall be limited to that
percentage which the total number of months within a taxpayer's taxable year
under this act bears to 12.� For this purpose 15 days or more shall constitute
a month.�
���� (d)�� (Deleted by amendment,
P.L.1993, c.178).
���� (e)�� Nonresidents.� For
taxable years to which a certification pursuant to section 3 of P.L.1993, c.320
(C.54A:2-1.2) applies, a nonresident taxpayer shall be allowed the same
deduction for personal exemptions as a resident taxpayer.� However, if (1) the
nonresident taxpayer's gross income which is subject to tax under this act is
exceeded by (2) the gross income which the nonresident taxpayer would be
required to report under this act if the taxpayer were a resident by more than
$100.00, the taxpayer's deduction for personal exemptions shall be limited by
the percentage which (1) is to (2).
(cf: P.L.2019, c.146, s.1)
���� 2.��� Section 1 of P.L.1997,
c.409 (C.54A:6-26) is amended is read as follows:
���� 1.��� Gross income shall not
include military pension payments or military survivor's benefit payments paid
to individuals by the United States with respect to service in the
[
Armed Forces
]
Uniformed
Services
of the United States
, as defined in 37 U.S.C. s.101
.
(cf:� P.L.2001, c.84, s.1)
���� 3.��� This act shall take
effect immediately and shall apply to taxable years beginning on or after
January 1 of the year next following the date of enactment.
STATEMENT
���� This bill expands eligibility
for certain veterans� gross income exemptions to include veterans of the
Uniformed Services of the United States.
���� Under current law, taxpayers
who have been released under honorable circumstances from active duty in the
Armed Forces of the United States, a reserve component of such forces, or the
National Guard of New Jersey in federal active duty status, are allowed a
$6,000 exemption from the amount of their New Jersey gross income.� Current law
also provides a gross income exemption for military pension payments or
military survivor�s benefits paid by the United States to an individual for
service in the Armed Forces.
���� The bill would broaden
eligibility for these exemptions to include veterans of the Uniformed Services
of the United States, as that term is defined under federal law, to include all
branches of the United States Armed Forces, as well as veterans of the National
Oceanic and Atmospheric Administration (NOAA) and the United States Public
Health Service (USPHS).�
���� Similar to those serving in
the Armed Forces, members of the NOAA and USPHS are sworn to serve and defend
the nation in times of crisis, while also providing critical support to
entities such as the Coast Guard, Navy, and Marine Corps.� By amending eligibility
for both veterans� gross income exemptions, New Jersey would be taking a
significant step toward recognizing the sacrifices and contributions of these
dedicated service members.