Bill Text: NJ A5215 | 2026-2027 | Regular Session | Introduced
Bill Title: Extends eligibility for certain veterans' gross income tax exemptions to include veterans of all Uniformed Services of United States.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced) 2026-06-04 - Introduced, Referred to Assembly Military and Veterans' Affairs Committee [A5215 Detail]
Download: New_Jersey-2026-A5215-Introduced.html
Sponsored by:
Assemblywoman AURA K. DUNN
District 25 (Morris and Passaic)
SYNOPSIS
Extends eligibility for certain veterans' gross income tax exemptions to include veterans of all Uniformed Services of United States.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning eligibility for certain gross income tax exemptions, and amending N.J.S.54A:3-1 and P.L.1997, c.409.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. N.J.S.54A:3-1 is amended to read as follows:
54A:3-1. Personal exemptions and deductions. Each taxpayer shall be allowed personal exemptions and deductions [against his] from gross income as follows:
(a) Taxpayer. Each taxpayer shall be allowed a personal exemption of $1,000.00 which may be taken as a deduction from [his New Jersey] gross income.
(b) Additional exemptions. In addition to the personal exemptions allowed in subsection (a) of this section, the following additional personal exemptions shall be allowed as a deduction from gross income:
1. For the taxpayer's spouse, or domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), who does not file separately - $1,000.00.
2. For each dependent who qualifies as a dependent of the taxpayer during the taxable year for federal income tax purposes - $1,500.00.
3. Taxpayer 65 years of age or over at the close of the taxable year - $1,000.00.
4. Taxpayer's spouse 65 years of age or over at the close of the taxable year - $1,000.00.
5. Blind or disabled taxpayer - $1,000.00.
6. Blind or disabled spouse - $1,000.00.
7. Taxpayer who is a veteran honorably discharged or released under honorable circumstances from active duty in the [Armed Forces] Uniformed Services of the United States, as those services are defined in 37 U.S.C. s.101, a reserve component thereof, or the National Guard of New Jersey in a federal active duty status, as those terms are used in N.J.S.38A:1-1 - $6,000.
(c) Special Rule. The personal exemptions allowed under this section shall be limited to that percentage which the total number of months within a taxpayer's taxable year under this act bears to 12. For this purpose 15 days or more shall constitute a month.
(d) (Deleted by amendment, P.L.1993, c.178).
(e) Nonresidents. For taxable years to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) applies, a nonresident taxpayer shall be allowed the same deduction for personal exemptions as a resident taxpayer. However, if (1) the nonresident taxpayer's gross income which is subject to tax under this act is exceeded by (2) the gross income which the nonresident taxpayer would be required to report under this act if the taxpayer were a resident by more than $100.00, the taxpayer's deduction for personal exemptions shall be limited by the percentage which (1) is to (2).
(cf: P.L.2019, c.146, s.1)
2. Section 1 of P.L.1997, c.409 (C.54A:6-26) is amended is read as follows:
1. Gross income shall not include military pension payments or military survivor's benefit payments paid to individuals by the United States with respect to service in the [Armed Forces] Uniformed Services of the United States, as defined in 37 U.S.C. s.101.
(cf: P.L.2001, c.84, s.1)
3. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1 of the year next following the date of enactment.
STATEMENT
This bill expands eligibility for certain veterans' gross income exemptions to include veterans of the Uniformed Services of the United States.
Under current law, taxpayers who have been released under honorable circumstances from active duty in the Armed Forces of the United States, a reserve component of such forces, or the National Guard of New Jersey in federal active duty status, are allowed a $6,000 exemption from the amount of their New Jersey gross income. Current law also provides a gross income exemption for military pension payments or military survivor's benefits paid by the United States to an individual for service in the Armed Forces.
The bill would broaden eligibility for these exemptions to include veterans of the Uniformed Services of the United States, as that term is defined under federal law, to include all branches of the United States Armed Forces, as well as veterans of the National Oceanic and Atmospheric Administration (NOAA) and the United States Public Health Service (USPHS).
Similar to those serving in the Armed Forces, members of the NOAA and USPHS are sworn to serve and defend the nation in times of crisis, while also providing critical support to entities such as the Coast Guard, Navy, and Marine Corps. By amending eligibility for both veterans' gross income exemptions, New Jersey would be taking a significant step toward recognizing the sacrifices and contributions of these dedicated service members.
