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

S3989 • 2026

Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.

Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.

Taxes
Passed Legislature

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

Sponsor
Vitale, Joseph F.
Last action
2026-03-19
Official status
Introduced in the Senate, Referred to Senate 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.

Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.

Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.

What This Bill Does

  • Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.
  • 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. 2026-03-19 New Jersey Legislature

    Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee

Official Summary Text

Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.
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 
S3989

SENATE, No. 3989

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 19, 2026

Sponsored by:

Senator� JOSEPH F. VITALE

District 19 (Middlesex)

Senator� CARMEN F. AMATO, JR.

District 9 (Ocean)

SYNOPSIS

���� Establishes gross income tax credit for cost of
certain postage for sending goods to members of United States Armed Forces and
National Guard who are serving their country away from home.�

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act

establishing a gross income tax credit for the
cost of certain postage incurred in sending goods to members of the United
States Armed Forces and the National Guard who are serving their country away
from home, and supplementing chapter 4 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.� A taxpayer shall be
allowed a credit against the tax otherwise due for the taxable year under the
�New Jersey Gross Income Tax Act,� N.J.S.54A:1-1 et seq., in an amount equal to
the amount the taxpayer expended in the taxable year on United States Postal
Service postage to send parcels as priority mail to an individual serving in
the Armed Forces of the United States or the National Guard at a military
installation within or outside of the United States.

���� b.��� The amount of the credit
allowed pursuant to this section shall be applied against the tax otherwise due
under the �New Jersey Gross Income Tax Act,� N.J.S.54A:1-1 et seq., after all
other credits and payments.� If the credit exceeds the amount of tax liability
otherwise due, that amount of excess shall be an overpayment for the purposes
of N.J.S.54A:9-7, provided, however, that subsection f. of N.J.S.54A:9-7 shall
not apply.

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

STATEMENT

���� This bill establishes a gross
income tax credit for the amount of postage taxpayers pay the United States
Postal Service to send parcels as priority mail to individuals serving in the
Armed Forces of the United States or the National Guard at military installations
in the United States or abroad.

���� Homesickness frequently
befalls members of the Armed Forces and the National Guard while serving their
country afield.� To boost their morale, many send military personnel packages
with cherished items from back home.� The cost of postage can strain the ability
of the home front to take care of those stationed or deployed afield.� In
allowing a tax credit for certain postage expenses, this bill removes a
cost-prohibitive deterrent to sending goods of appreciation and caring to loved
ones serving away from home.