Bill Text: NJ A4560 | 2022-2023 | Regular Session | Introduced
Bill Title: Allows gross income tax deduction of up to $1,200 for purchases of school supplies by parents and guardians.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2022-09-22 - Introduced, Referred to Assembly Commerce and Economic Development Committee [A4560 Detail]
Download: New_Jersey-2022-A4560-Introduced.html
Sponsored by:
Assemblywoman BETH SAWYER
District 3 (Cumberland, Gloucester and Salem)
Assemblywoman MARILYN PIPERNO
District 11 (Monmouth)
Assemblywoman KIM EULNER
District 11 (Monmouth)
SYNOPSIS
Allows gross income tax deduction of up to $1,200 for purchases of school supplies by parents and guardians.
CURRENT VERSION OF TEXT
As introduced.
An Act allowing a gross income tax deduction for purchases of school supplies by parents and guardians and supplementing chapter 3A of Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. A taxpayer who is a parent or guardian of a student enrolled in a public or nonpublic elementary or secondary school in the State, or at any institution of higher education, shall be allowed a deduction against gross income of up to $1,200 in purchases made by the taxpayer for school supplies during the taxable year.
b. As used in this section, "school supplies" means items commonly used by a student in a course of study, and shall include: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders, including expandable folders, pocket folders, plastic folders, and manila folders; glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper, including loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners; pencils; pens; protractors; rulers; scissors; and writing tablets.
2. This act shall take effect immediately and shall apply to taxable years beginning on or after the January 1 next following the date of enactment.
STATEMENT
This bill allows a taxpayer who is a parent or guardian of a student enrolled in a public or nonpublic elementary or secondary school in the State, or at any institution of higher education, a deduction against gross income of up to $1,200 in purchases made by the taxpayer for school supplies during the taxable year.
As used in the bill, "school supplies" means items commonly used by a student in a course of study, and shall include: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders, including expandable folders, pocket folders, plastic folders, and manila folders; glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper, including loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners; pencils; pens; protractors; rulers; scissors; and writing tablets.
