Bill Text: NJ S2138 | 2022-2023 | Regular Session | Introduced
Bill Title: Provides a gross income tax deduction for veterinarian expenses.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2022-03-07 - Introduced in the Senate, Referred to Senate Environment and Energy Committee [S2138 Detail]
Download: New_Jersey-2022-S2138-Introduced.html
Sponsored by:
Senator EDWARD DURR
District 3 (Cumberland, Gloucester and Salem)
Co-Sponsored by:
Senators Bramnick and A.M.Bucco
SYNOPSIS
Provides a gross income tax deduction for veterinarian expenses.
CURRENT VERSION OF TEXT
As introduced.
An Act providing a gross income tax deduction for veterinarian expenses, 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. A taxpayer shall be allowed to deduct from gross income up to $2,500 of nonreimbursed veterinarian expenses incurred by the taxpayer for the examination and care of the taxpayer's pet during the taxable year.
b. For purposes of this section:
"Pet" means any domesticated animal owned by and normally maintained in or near the household of the taxpayer.
"Veterinarian" means a veterinarian licensed to practice in the State of New Jersey.
2. This act shall take effect immediately.
STATEMENT
This bill provides a gross income deduction for veterinarian expenses. Specifically, the bill allows a taxpayer to deduct up to $2,500 in nonreimbursed veterinarian expenses incurred by the taxpayer for the examination and care of their pet during the taxable year.
