New Jersey S1235 establishes a gross income tax credit for tuition and maintenance costs at county colleges.

New Jersey S1235 introduces a gross income tax credit for taxpayers who pay tuition and maintenance costs for themselves or their dependents attending New Jersey county colleges. The credit amounts to the full tuition and maintenance costs paid, up to a maximum of $750 for full-time attendance and $375 for part-time attendance. This credit aims to provide financial relief for those pursuing higher education at county colleges, encouraging greater access to post-secondary education.

New Jersey S1235 establishes a gross income tax credit for tuition and maintenance costs at county colleges.

New Jersey S1235 introduces a gross income tax credit for taxpayers who pay tuition and maintenance costs for themselves or their dependents attending New Jersey county colleges. The credit amounts to the full tuition and maintenance costs paid, up to a maximum of $750 for full-time attendance and $375 for part-time attendance. This credit aims to provide financial relief for those pursuing higher education at county colleges, encouraging greater access to post-secondary education.