Bill Text: NJ A4370 | 2010-2011 | Regular Session | Introduced
Bill Title: Allows gross income tax deduction for expenses associated with enrollment in nonpublic schools.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-12-01 - Introduced, Referred to Assembly Education Committee [A4370 Detail]
Download: New_Jersey-2010-A4370-Introduced.html
Sponsored by:
Assemblywoman CAROLINE CASAGRANDE
District 12 (Mercer and Monmouth)
SYNOPSIS
Allows gross income tax deduction for expenses associated with enrollment in nonpublic schools.
CURRENT VERSION OF TEXT
As introduced.
An Act allowing a gross income tax deduction for certain nonpublic school expenses and supplementing chapter 3 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. As used in this section, "education expenditure" means any expense incurred in connection with the enrollment of a taxpayer's dependent child in a nonpublic school including, but not limited to, tuition, fees, computer software, textbooks, workbooks, curricula, school supplies other than personal computers, and any other written materials used primarily for school instruction, tutoring, or both.
b. A taxpayer shall be allowed to deduct from the taxpayer's gross income an amount of $1,000 for each of the taxpayer's dependent children for whom the taxpayer made unreimbursed education expenditures during the taxable year associated with the enrollment of the dependent child in a nonpublic school.
2. This act shall take effect immediately and shall apply to taxable years on or after January 1 following the date of enactment.
STATEMENT
This bill allows a taxpayer to deduct from his gross income an amount of $1,000 for each dependent child for whom the taxpayer made unreimbursed education expenditures during the taxable year which were associated with the enrollment of the dependent child in a nonpublic school. Under the bill, an "education expenditure" means any expense incurred in connection with the enrollment of a taxpayer's dependent child in a nonpublic school including, but not limited to, tuition, fees, computer software, textbooks, workbooks, curricula, school supplies other than personal computers, and any other written materials used primarily for school instruction, tutoring, or both.
