New Jersey A 950: Increases prison time for certain persons convicted of a motor vehicle offense when license suspended for DUI.

Bill Text

A950 

ASSEMBLY, No. 950 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblywoman CAROL A. MURPHY

District 7 (Burlington)

Assemblywoman VERLINA REYNOLDS-JACKSON

District 15 (Hunterdon and Mercer)

Co-Sponsored by:

Assemblyman Rumpf

SYNOPSIS

���� Eliminates requirement under veterans' gross income 
tax exemption that taxpayer serve in active duty status or federal active duty 
status to qualify for exemption.

CURRENT VERSION OF TEXT 

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

��

An Act eliminating the active duty requirements from 
the veterans� gross income tax exemption, amending N.J.S.54A:3-1.

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

���� 1.��� N.J.S.54A:3-1 is amended 
to read as follows:

���� 54A:3-1.���� Personal 
exemptions and deductions.� Each taxpayer shall be allowed personal exemptions 
and deductions against his gross income as follows:

���� (a)�� Taxpayer.� Each taxpayer 
shall be allowed a personal exemption of $1,000.00 which may be taken as a 
deduction from his New Jersey gross income.

���� (b)� Additional exemptions.� 
In addition to the personal exemptions allowed in (a), the following additional 
personal exemptions shall be allowed as a deduction from gross income:� 

���� 1.��� For the taxpayer's 
spouse, or domestic partner as defined in section 3 of P.L.2003, c.246 
(C.26:8A-3), who does not file separately - $1,000.00.

���� 2.��� For each dependent who 
qualifies as a dependent of the taxpayer during the taxable year for federal 
income tax purposes - $1,500.00.

���� 3.��� Taxpayer 65 years of age 
or over at the close of the taxable year - $1,000.00.

���� 4.��� Taxpayer's spouse 65 
years of age or over at the close of the taxable year - $1,000.00.

���� 5.��� Blind or disabled 
taxpayer - $1,000.00.

���� 6.��� Blind or disabled spouse 
- $1,000.00.

���� 7.��� Taxpayer who is a 
veteran honorably discharged or released under honorable circumstances from [active duty in] the Armed 
Forces of the United States, a reserve component thereof, or the National Guard 
of New Jersey [in 
a federal active duty status, as those terms are used in N.J.S.38A:1-1] -�� $6,000.

���� (c)�� Special Rule.� The 
personal exemptions allowed under this section shall be limited to that 
percentage which the total number of months within a taxpayer's taxable year 
under this act bears to 12.� For this purpose 15 days or more shall constitute 
a month.� 

���� (d)� (Deleted by amendment, 
P.L.1993, c.178).

���� (e)�� Nonresidents.� For 
taxable years to which a certification pursuant to section 3 of P.L.1993, c.320 
(C.54A:2-1.2) applies, a nonresident taxpayer shall be allowed the same 
deduction for personal exemptions as a resident taxpayer.� However, if (1) the 
nonresident taxpayer's gross income which is subject to tax under this act is 
exceeded by (2) the gross income which the nonresident taxpayer would be 
required to report under this act if the taxpayer were a resident by more than 
$100.00, the taxpayer's deduction for personal exemptions shall be limited by 
the percentage which (1) is to (2).

(cf: P.L.2019, c.146.)

���� 2.��� This act shall take 
effect immediately and shall apply to taxable years beginning on or after 
January 1 next following the date of enactment.

STATEMENT

���� This bill eliminates the 
requirement that a veteran taxpayer serve in active duty status or federal 
active duty status in order to qualify for the $6,000 veterans� gross income 
tax exemption.

���� Under current law, a member of 
the Armed Forces of the United States, or a reserve component thereof, who has 
been honorably discharged or released under honorable circumstances, is 
required to have served in active duty status in order to qualify for the 
veterans� gross income tax exemption, pursuant to N.J.S.A.54A:3-1(b)(7).� 
Likewise, a member of the National Guard of New Jersey, who has been honorably 
discharged or released under honorable circumstances, is required to have 
served in federal active duty status in order to qualify for the same.� This 
tax credit may be claimed by the veteran taxpayer for each tax year in which 
the veteran so qualifies.

���� This bill changes the law to 
remove the respective active duty requirements.� Accordingly, pursuant to the 
bill, a veteran of the Armed Forces of the United States, a reserve component 
thereof, or a member of the National Guard of New Jersey, who has been 
honorably discharged or released under honorable circumstances, may claim the 
veterans� gross income tax exemption, irrespective of whether he or she served 
in active duty or federal active duty status.