S.520

Provides gross income tax deduction for E-ZPass tolls paid.

Introduced·1/9/24
Introduced Text

New Jersey S520 allows a gross income tax deduction for E-ZPass tolls exceeding $1,000 annually.

New Jersey S520 provides a deduction from gross income for E-ZPass tolls paid on state toll roads and interstate bridges or tunnels connecting New Jersey with another state. The deduction is limited to $1,000 per taxable year for individuals with an E-ZPass account. This deduction is available if the total tolls paid by the individual or any household member exceed $1,000 for the taxable year. The bill aims to help offset commuting costs, particularly in light of recent increases in the state gasoline tax rate.

Included in complete analysis

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

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Where it stands

Current
Budget and Appropriations Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

D
1
1
R
Democratic CaucusRepublican Caucus

History

Jan 9, 2024

Senate

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee