STATE OF NEW JERSEY
219th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2020 SESSION
Sponsored by:
Senator DAWN MARIE ADDIEGO
District 8 (Atlantic, Burlington and Camden)
Senator TROY SINGLETON
District 7 (Burlington)
Co-Sponsored by:
Senators Corrado and Brown
SYNOPSIS
Provides gross income tax deduction to certain surviving spouses of veterans.
CURRENT VERSION OF TEXT
As reported by the Senate Military and Veterans' Affairs Committee with technical review.
An Act allowing certain surviving spouses of veterans a deduction against gross income and amending N.J.S.54A:3-1.
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 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 (a), 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 of the United States, 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.
8. (A) Taxpayer who is the surviving spouse of a qualifying veteran - $3,000.
(B) For purposes of this paragraph:
“Qualifying veteran” means an individual who dies while on, was honorably discharged from, or was released under honorable circumstances from active duty in the Armed Forces of the United States, 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.
“Surviving spouse” means the person to whom a qualifying veteran was married, or a domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), on the date of the death of the qualifying veteran and:
(i) who lived with the qualifying veteran continuously from the date of marriage to the date of the qualifying veteran's death, except where there was a separation that was due to the misconduct of, or caused by, the qualifying veteran without the fault of the spouse; and
(ii) except as provided in paragraph (C) of this subsection, has not remarried or has not since the death of the qualifying veteran lived with another person and held himself out openly to the public to be the spouse of that other person.
(C) A surviving spouse who remarries shall be eligible for the personal exemption allowed under this paragraph if the remarriage:
(i) was void;
(ii) has been annulled by a court having basic authority to render annulment decrees, unless the director determines that the annulment was obtained through fraud by either party or by collusion; or
(iii) occurred after the surviving spouse attained the age of 57.
(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.2016, c.57, s.8)
2. This act shall take effect immediately and apply to taxable years beginning on or after January 1 next following the date of enactment.