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NJ A1305

Bill

Official Source

Status

Introduced

1/13/2026

Primary Sponsor

Cody Miller

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • Creates a New Jersey gross income tax deduction for higher education tuition and fee expenses paid during the taxable year
  • Limits eligibility to taxpayers with annual gross income of $85,000 or less
  • Covers tuition and fees for the taxpayer, their spouse, and dependents enrolled as matriculated students
  • Applies to public or independent institutions accredited by a federally recognized accrediting agency
  • Takes effect immediately upon enactment and applies to subsequent taxable years

Legislative Description

Allows a gross income tax deduction for certain higher education tuition and fee expenses.

Higher Education

Last Action

Introduced, Referred to Assembly Higher Education Committee

1/13/2026

Committee Referrals

Higher Education1/13/2026

Full Bill Text

No bill text available