New Jersey S135 allows a deduction from gross income for E-ZPass tolls exceeding $1,000 annually.
New Jersey S135 provides a deduction from gross income for certain E-ZPass tolls paid, up to $1,000 per taxable year. This deduction applies to tolls paid on state toll roads and interstate bridges or tunnels connecting New Jersey with another state. The deduction is available to individuals with an E-ZPass account, for tolls paid for the operation of a motor vehicle by the individual or any member of their household. Excluded from the deduction are tolls paid as fines, penalties, administrative fees, or reimbursed by an employer.
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