ASSEMBLY, No. 510

STATE OF NEW JERSEY

219th LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2020 SESSION

 


 

Sponsored by:

Assemblyman  JAY WEBBER

District 26 (Essex, Morris and Passaic)

Assemblyman  RYAN E. PETERS

District 8 (Atlantic, Burlington and Camden)

 

 

 

 

SYNOPSIS

     Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  


An Act allowing a gross income tax deduction for firearms training expenses paid by law enforcement officers, 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 law enforcement officer may deduct from the officer’s gross income in a taxable year an amount equal to the unreimbursed amount paid in the taxable year for firearms training expenses, including but not limited to training courses, ammunition, and range fees.

     For the purposes of this section, “law enforcement officer” means a person whose public duties include the power to act as an officer for the detection, apprehension, arrest, and conviction of offenders against the laws of this State and who qualifies in the use of a firearm pursuant to the provisions of subsection j. of N.J.S.2C:39-6.

 

     2.    This act shall take effect immediately and apply to taxable years beginning the taxable year following enactment.

 

 

STATEMENT

 

     This bill allows a gross income tax deduction for firearms training expenses paid by law enforcement officers.  Law enforcement officers often pay for such training courses and related expenses out of pocket and are not reimbursed.  The bill would ease the financial burden on such officers by allowing the officers to deduct from their calculation of gross income the unreimbursed amounts incurred for the training.

     Under the bill, law enforcement officers whose public duties include the power to act as an officer for the detection, apprehension, arrest, and conviction of offenders against the laws of New Jersey would be eligible for the deduction if they qualify in the use of a firearm pursuant to subsection j. of N.J.S.2C:39-6, which requires officers who carry firearms to complete training and annually qualify in use of the firearms.