Bill Text: NJ A2451 | 2018-2019 | Regular Session | Amended

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Bill Title: Excludes from gross income taxation military compensation for personnel serving outside of State and combat zone compensation.*

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2019-06-10 - Reported out of Asm. Comm. with Amendments, and Referred to Assembly Appropriations Committee [A2451 Detail]

Download: New_Jersey-2018-A2451-Amended.html

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[First Reprint]

ASSEMBLY, No. 2451

STATE OF NEW JERSEY

218th LEGISLATURE

 

INTRODUCED FEBRUARY 1, 2018

 

 

Sponsored by:

Assemblywoman  ANNETTE QUIJANO

District 20 (Union)

Assemblyman  WAYNE P. DEANGELO

District 14 (Mercer and Middlesex)

Assemblyman  JOHN ARMATO

District 2 (Atlantic)

 

Co-Sponsored by:

Assemblymen Mazzeo, Webber, Thomson, Assemblywoman Downey, Assemblymen Houghtaling, Milam and Land

 

 

 

 

SYNOPSIS

     Excludes from gross income taxation military compensation for personnel serving outside of State and combat zone compensation.

 

CURRENT VERSION OF TEXT

     As reported by the Assembly Military and Veterans' Affairs Committee on June 10, 2019, with amendments.

  

An Act ¹[excluding United States Armed Services combat zone pay from gross income taxation,] concerning taxation of military pay, and amending N.J.S.54A:6-7,¹ and supplementing Title 54A of the New Jersey Statutes.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     ¹[1.  Gross income shall not include amounts received as combat zone compensation by members of the Armed Forces of the United States that is excluded from federal taxable income pursuant to section 112 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.112.]¹

 

     ¹1.   N.J.S.54A:6-7 is amended to read as follows:

     54A:6-7.     Certain pay of members of the armed forces.

     a.     (1)  Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual  not domiciled in this State.

     (2)   Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual domiciled in this State but stationed outside of this State.

     b.    Amounts received during the taxable year as mustering-out payments with respect to service in the Armed Forces of the United States.

     c.     Amounts received during the taxable year as housing and subsistence allowances by members of the active and reserve components of the Armed Forces of the United States, and by New Jersey National Guard members while on State active duty.¹

(cf: P.L.2005, c.63, s.1)

 

     ¹2.   (New section)  Gross income shall not include amounts received as combat zone compensation by members of the Armed Forces of the United States that is excluded from federal taxable income pursuant to section 112 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.112.¹

(cf: P.L.2005, c.63, s.1)

 

     ¹[2.] 3.¹     This act shall take effect immediately and apply to taxable years beginning on or after January 1 next following the date of enactment.