New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2963

Introduced
2/28/22  

Caption

Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

Impact

The impact of A2963 is significant as it introduces a new provision within New Jersey tax law that specifically pertains to law enforcement officers. It empowers these officers to take a proactive approach in managing their personal expenses associated with required training. Furthermore, this legislation reaffirms the state's commitment to supporting its law enforcement agencies in their professional development, potentially leading to better-trained officers and improved public safety outcomes.

Summary

A2963 is a bill introduced in the New Jersey Legislature that allows law enforcement officers to deduct firearms training expenses from their gross income tax calculation. The bill addresses a common issue faced by officers who often pay for their training out-of-pocket, thereby not receiving any reimbursement for the necessary costs related to their firearms training, including training courses, ammunition, and range fees. By implementing this tax deduction, the bill aims to alleviate some of the financial burden faced by law enforcement personnel.

Contention

Notably, the bill has the potential to spark debate regarding the prioritization of tax deductions for specific professions. Critics may argue whether such deductions should be extended to other professions that require specialized training costs. Additionally, there may be concerns regarding the financial implications for the state's budget as more deductions could affect state revenue. The discussion will likely focus on striking a balance between supporting law enforcement and managing state expenditures.

Companion Bills

No companion bills found.

Previously Filed As

NJ A2685

Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

NJ S2635

Establishes gross income tax credit for cost of firearms education program.

NJ A1261

Clarifies that law enforcement officers employed by educational institutions may possess firearms on campus.

NJ A3475

Clarifies that law enforcement officers employed by educational institutions may possess firearms on campus.

NJ S2377

Clarifies that law enforcement officers employed by educational institutions may possess firearms on campus.

NJ S3230

Clarifies that law enforcement officers employed by educational institutions may possess firearms on campus.

NJ A5476

Provides $5,000 gross income tax deduction for taxpayers who incur certain commuter expenses.

NJ A864

Establishes certain benefits for Class Two special law enforcement officers; allows arson investigators to carry a firearm at all times.

NJ A3153

Establishes certain benefits for Class Two special law enforcement officers; allows arson investigators to carry a firearm at all times.

NJ S712

Establishes certain benefits for Class Two special law enforcement officers; allows arson investigators to carry a firearm at all times.

Similar Bills

No similar bills found.