| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 3: Personal exemptions and deductions.
Section: 54A:3-1.1: Dependent under 22 in attendance at accredited post-secondary institution
In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction from his New Jersey gross income in amount of $1,000.00 for each dependent under the age of 22 years who is attending an accredited post-secondary institution of higher education on a full time basis and for whom the taxpayer paid one-half or more of the costs of tuition and maintenance of the dependent's attendance at such institution.
L.1976, c. 84, s. 1, eff. Sept. 2, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54a:3-1.1 (if available):
Court decisions that cite this statute:
CLICK HERE.