S.3989

Allows a tax credit for postage costs to send goods to military personnel and National Guard members.

Allows a gross income tax credit for the cost of postage incurred in sending goods to members of the United States Armed Forces and the National Guard who are serving their country away from home. The credit applies to the tax due under the "New Jersey Gross Income Tax Act." The credit amount equals the postage cost for priority mail sent to military personnel or National Guard members at military installations in the United States or abroad. If the credit exceeds the tax liability, the excess is considered an overpayment.