ASSEMBLY, No. 1237

STATE OF NEW JERSEY

PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION

By Assemblyman AZZOLINA and Assemblywoman J. SMITH

An Act exempting certain income of members of the Armed Forces of the United States from the New Jersey gross income tax and amending N.J.S.54A:6-7.

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

    1. N.J.S.54A:6-7 is amended to read as follows:

    54A:6-7. Certain pay of members of the armed forces.

    a. Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual not domiciled in this State.

    b. Amounts received during the taxable year as mustering-out payments with respect to service in the Armed Forces of the United States.

    c. Compensation paid to resident taxpayers by the United States for services performed while on active service in the Armed Forces of the United States and stationed outside the United States.

(cf: N.J.S.54A:6-7)

    2. This act shall take effect immediately.

Exempts United States military compensation paid to resident taxpayers stationed outside the United States from gross income tax.