New Jersey S 1559: Permits non-instructional staff member retired from PERS to return to employment in school district for up to two years without reenrollment in PERS if employment commences during remainder of 2021-2022 and entirety of 2022-2023 and 2023-2024 school years.*

Bill Text

S1559 

SENATE, No. 1559 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator CARMEN F. AMATO, JR.

District 9 (Ocean)

Senator� ANTHONY M. BUCCO

District 25 (Morris and Passaic)

Co-Sponsored by:

Senators Holzapfel and Steinhardt

SYNOPSIS

���� Provides gross income tax deduction for New Jersey 
fuel taxes paid through purchases of motor fuel for personal use of motor 
vehicles.

CURRENT VERSION OF TEXT 

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

�� 

An Act providing a deduction under the New Jersey gross income 
tax for New Jersey taxes paid on purchases of motor fuel for the personal use 
of taxpayers� motor vehicles, 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.� A taxpayer who files 
as a married couple filing jointly, a married person filing separately, or an 
individual filing as a single taxpayer or an individual determining tax 
pursuant to subsection a. of N.J.S.54A:2-1, may deduct from the taxpayer�s gross 
income reported pursuant to the �New Jersey Gross Income Tax Act,� 
N.J.S.54A:1-1 et seq., an amount equal to the New Jersey taxes paid on 
purchases of motor fuel for the operation for personal use of the taxpayer�s 
motor vehicles during the taxable year.

���� b.��� An amount shall not be 
deductible under subsection a. of this section if the amount is:

���� (1)�� reimbursed to the 
taxpayer by or for the taxpayer�s employer;

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

���� (3)�� deductible in 
determining net gains or net income derived from or in the form of rents, 
royalties, patents, and copyrights pursuant to subsection d. of 
N.J.S.A.54A:5-1, even if not so deducted;

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

���� (5)�� 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; or 

���� (6)�� deductible as a medical 
expense pursuant to N.J.S.54A:3-3, even if not so deducted, or paid or 
distributed out of a medical savings account excluded from gross income 
pursuant to section 5 of P.L.1997, c.414 (C.54A:6-27).

���� c.���� The deduction allowed 
under this section shall not exceed the amount of $1,000 for the taxpayer�s 
taxable year beginning on or after January 1, 2021 but before January 1, 2022, 
and shall not exceed the amount of $2,000 for the taxpayer�s taxable years beginning 
on or after January 1, 2021.� 

���� d.��� For the purposes of this 
section �New Jersey taxes paid on purchases of motor fuel� means the taxes 
imposed by the �Petroleum Products Gross Receipts Tax Act,� P.L.1990, c.42 
(C.54:15B-1 et seq.) and the �Motor Fuel Tax Act,� P.L.2010, c.22 (C.54:39-101 et 
seq.). 

���� 2.��� This act shall take 
effect immediately and shall apply to purchases made on and after January 1, 
2021.

STATEMENT

���� This bill provides a New 
Jersey gross income tax deduction for all New Jersey State fuel taxes that are 
paid by taxpayers on purchases of motor fuel for the operation for personal use 
of the taxpayer�s motor vehicles and not otherwise reimbursed.� Under the bill, 
the gross income tax deduction is allowed for taxpayers at any income level and 
in any filing status, and is capped at $1,000 for the 2021 taxable year and at 
$2,000 for each taxable year beginning thereafter.�