N.J.S.A. 54A:3-1.1 — Dependent under 22 in attendance at accredited post-secondary institution

54A:3-1.1. Dependent under 22 in attendance at accredited post-secondary institution In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction from his New Jersey gross income in amount of $1,000.00 for each dependent under the age of 22 years who is attending an accredited post-secondary institution of higher education on a full time basis and for whom the taxpayer paid one-half or more of the costs of tuition and maintenance of the dependent's attendance at such institution. L.1976, c. 84, s. 1, eff. Sept. 2, 1976.

This is the verbatim text of N.J.S.A. 54A:3-1.1, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.