New Jersey S138 allows a gross income tax deduction for home office expenses incurred during the COVID-19 pandemic.

New Jersey S138 provides a gross income tax deduction for home office expenses incurred during the COVID-19 pandemic. This deduction applies to self-employed individuals, independent contractors, and employees who use their home as a principal place of business due to the pandemic. Expenses eligible for the deduction include unreimbursed supplies and equipment necessary for operating a home office, such as a desk, computer, cell phone, printer, paper, and other necessary equipment and supplies.

New Jersey S138 allows a gross income tax deduction for home office expenses incurred during the COVID-19 pandemic.

New Jersey S138 provides a gross income tax deduction for home office expenses incurred during the COVID-19 pandemic. This deduction applies to self-employed individuals, independent contractors, and employees who use their home as a principal place of business due to the pandemic. Expenses eligible for the deduction include unreimbursed supplies and equipment necessary for operating a home office, such as a desk, computer, cell phone, printer, paper, and other necessary equipment and supplies.