Excludes tips from gross income tax.
Excludes overtime pay of certain employees from gross income tax.
Excludes overtime pay of certain employees from gross income tax.
Excludes from New Jersey gross income tax income of certain related survivors of members of United States military who die in active duty.
Excludes tips from gross income tax.
Permits farm income averaging credit under the New Jersey gross income tax.
Excludes military compensation of military personnel serving outside of this State from gross income tax.
Excludes certain retirement savings plan contributions, withdrawals, and rollovers from gross income tax.
Adapts new federal partnership audit regime under gross income tax, ends COVID-related State tax extensions, and eliminates requirement to affirmatively elect New Jersey S Corporation status.
Excludes certain retirement savings plan contributions, withdrawals, and rollovers from gross income tax.