New Jersey § 54A:3-1.1 Dependent under 22 in attendance at accredited post-secondary  institution

New Jersey Statutes

§ 54A:3-1.1 — Dependent under 22 in attendance at accredited post-secondary institution

New Jersey § 54A:3-1.1

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:3-1.1 (Dependent under 22 in attendance at accredited post-secondary institution) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54A:3-1.1 (2026).

Text

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.

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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.