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New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 6: Items in 54A:6-2 to 54A:6-9 excluded
Section: 54A:6-21: Contributions to certain employee trusts
Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended.
L.1983, c. 571, s. 2, eff. Jan. 1, 1984.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54a:6-21 (if available):
Court decisions that cite this statute:
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