New Jersey § 54A:6-25.2 Gross income, student loan debt, total, permanently disabled veterans.

New Jersey Statutes

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

New Jersey § 54A:6-25.2

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:6-25.2 (Gross income, student loan debt, total, permanently disabled veterans.) 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:6-25.2 (2026).

Text

1.Gross income shall not include amounts discharged through the Total and Permanent Disability discharge process of the United States Department of Education for student loan indebtedness of a taxpayer who is a totally and permanently disabled veteran. As used herein, "totally and permanently disabled veteran" means an individual who has been determined by the United States Department of Veterans Affairs to have a service-connected disability that is 100 percent disabling or to be totally disabled based on an individual unemployability rating. L.2022, c.125.

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1. Gross income shall not include amounts discharged through the Total and Permanent Disability discharge process of the United States Department of Education for student loan indebtedness of a taxpayer who is a totally and permanently disabled veteran. As used herein, "totally and permanently disabled veteran" means an individual who has been determined by the United States Department of Veterans Affairs to have a service-connected disability that is 100 percent disabling or to be totally disabled based on an individual unemployability rating. L.2022, c.125.