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Title: 54A - NEW JERSEY GROSS INCOME TAX ACT

Chapter: 6 - Items in 54A:6-2 to 54A:6-9 excluded

54a:6-1: Items in 54A:6-2 to 54A:6-9 excluded

54a:6-2: Federal social security benefits

54a:6-3: Railroad retirement benefits

54a:6-4: Certain death benefits

54a:6-5: Gifts and inheritances

54a:6-6: Compensation for injuries or sickness

54a:6-7: Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.

54a:6-8: Scholarships and fellowship grants

54a:6-9.1: Gains from sale, exchange of principal residence, excludable from gross income; conditions

54a:6-9.2: Applicability of federal "Taxpayer Relief Act of 1997"

54a:6-10: Pensions and annuities.

54a:6-11: Lottery winnings.

54a:6-13: Unemployment insurance benefits

54a:6-14: Interest on certain obligations

54a:6-14.1: Exemption of distributions of qualified investment fund

54a:6-15: Other retirement income.

54a:6-21: Contributions to certain employee trusts

54a:6-22: Gross income exclusion.

54a:6-23: Commuter transportation benefits not considered gross income.

54a:6-24: Cafeteria plan, qualified option, certain; not gross income

54a:6-25: State tuition programs, education; distributions, certain, excluded from gross income.

54a:6-25.1: Loan redemption exempt from taxation.

54a:6-25.2: Gross income, student loan debt, total, permanently disabled veterans.

54a:6-26: Military pension, survivor's benefit payments excluded from gross income.

54a:6-27: Contributions to medical savings account not included in gross income.

54a:6-28: Roth IRA distributions excluded from gross income.

54a:6-29: Holocaust reparations, restitution excluded from gross income

54a:6-30: Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax

54a:6-31: Family leave benefits not included in gross income.

54a:6-32: Combat zone compensation not considered gross income.

54a:6-33: Gross income, not including compensation for services performed, district board of elections.