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NJ A4412
Bill
Status
2/19/2026
Primary Sponsor
Jay Webber
Click for details
AI Summary
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Law enforcement officers in New Jersey may deduct unreimbursed firearms training expenses from their gross income for state tax purposes, including training courses, ammunition, and range fees.
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Eligible officers must have public duties that include detection, apprehension, arrest, and conviction of offenders against state laws, and must qualify in firearm use under N.J.S.2C:39-6.
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The deduction applies only to out-of-pocket expenses that are not reimbursed by the officer's employer.
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Takes effect immediately and applies to taxable years beginning the year following enactment.
Legislative Description
Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.
Public Safety and Preparedness
Last Action
Introduced, Referred to Assembly Public Safety and Preparedness Committee
2/19/2026