A3640

Allows gross income tax deduction of up to $1,200 for purchases of school supplies by parents and guardians.

Introduced·1/13/26
Introduced Text

New Jersey A3640 allows parents and guardians a tax deduction of up to $1,200 for school supply purchases.

New Jersey A3640 permits parents and guardians of students in public, nonpublic, or higher education institutions to deduct up to $1,200 from their gross income for school supply purchases. This deduction applies to a wide range of items including binders, book bags, calculators, and various types of paper. The act takes effect immediately for taxable years starting after January 1 following its enactment.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Commerce and Economic Development Committee
Next
Committee decision

Sponsors

DD
2
2
RR
Democratic CaucusRepublican Caucus

History

Jan 13

Assembly

Introduced, Referred to Assembly Commerce and Economic Development Committee