New Jersey A 688: Establishes "Seniors Helping Seniors Who are Blind or Visually Impaired Demonstration Program" in DHS; appropriates $360,000.

Bill Text

A688 

ASSEMBLY, No. 688 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman GREGORY P. MCGUCKIN

District 10 (Monmouth and Ocean)

Assemblyman PAUL KANITRA

District 10 (Monmouth and Ocean)

SYNOPSIS

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

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act providing a gross income tax deduction for certain 
tolls paid, supplementing Title 54A of the New Jersey Statutes.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a.�� An individual, 
regardless of filing status, shall be allowed to deduct from the individual�s 
gross income, if any, for the taxable year, an amount equal to $1,000 for tolls 
paid via an electronic toll collection system, for which the individual has an 
account, for the operation of a motor vehicle by the individual or any member 
of the individual�s household on any toll roadway in this State or any 
interstate toll bridge or toll tunnel connecting New Jersey with another state, 
including, but not limited to those operated by the Delaware River Joint 
Tollbridge Commission, the Burlington County Bridge Commission, the Delaware 
River and Bay Authority, the Delaware River Port Authority, or the Port 
Authority of New York and New Jersey during the taxable year, if, in the 
aggregate, such tolls paid by the individual exceed $1,000 for the taxable 
year.

���� b.��� In determining the 
aggregate tolls paid by the individual for a taxable year, such aggregate tolls 
paid shall not include amounts: 

���� (1)�� paid as a fine, penalty, 
or other payment made for a violation of a toll; 

���� (2)�� paid as an 
administrative fee, processing fee, or other payment for the purpose of 
establishing an electronic toll collection system account, acquiring electronic 
toll collection system equipment, or other administrative purpose;

���� (3)�� reimbursed to the 
individual by or for the individual�s employer;

���� (4)�� deductible by the 
individual from federal adjusted gross income as an unreimbursed employee 
expense pursuant to section 162 of the federal Internal Revenue Code (26 U.S.C. 
s.162) but without regard to any limits or floor determined pursuant to section 
67 of the federal Internal Revenue Code (26 U.S.C. s.67),� even if not so 
deducted;

���� (5)�� deductible in 
determining net profits from business pursuant to subsection b. of 
N.J.S.54A:5-1, even if not so deducted; 

���� (6)�� deductible in 
determining distributive share of partnership income pursuant to subsection k. 
of N.J.S.54A:5-1, even if not so deducted; and 

���� (7)�� deductible in 
determining net pro rata share of S corporation income pursuant to subsection 
p. of N.J.S.54A:5-1, even if not so deducted.

���� 2.��� This act shall take 
effect immediately and apply to taxable years beginning on or after January 1, 
2017. 

STATEMENT

���� This bill provides a deduction 
from New Jersey gross income for certain tolls paid on State toll roads via the 
E-ZPass system.� The deduction, in the amount of $1,000 per taxable year, is 
available to an individual who has an E-ZPass account, for the operation of a 
motor vehicle by the individual or any member of the individual�s household on 
any toll roadway in this State, or any interstate toll bridge or toll tunnel 
connecting New Jersey with another state, including, but not limited to those operated 
by the Delaware River Joint Tollbridge Commission, the Burlington County Bridge 
Commission, the Delaware River and Bay Authority, the Delaware River Port 
Authority, or the Port Authority of New York and New Jersey, during the taxable 
year if, in the aggregate, such E-ZPass tolls paid by the individual exceed $1,000 
in the aggregate, for the taxable year.� The bill provides that amounts paid as 
fines, penalties, administrative fees, or which are reimbursed, or deductible 
as business expenses, or otherwise under certain provisions of State or federal 
law, are not includible in determining the aggregate amount of E-ZPass tolls 
paid in a taxable year.

���� This bill is intended to 
assist individuals in offsetting the considerable expenses associated with 
commuting, which have been aggravated by the recent increase in the State 
gasoline tax rate.� By providing toll-paying commuters with a way to offset a 
portion of their costs, this bill recognizes that these individuals are paying 
more than their fair share of the burden of maintaining safe, modern, and ample 
roadways in the State.