C. 54A:6-26


Note To §1

P.L. 1997, CHAPTER 409, approved January 19, 1998

Assembly, No. 229 (Second Reprint)






An Act excluding 1[certain income of retired members of the Armed Forces of the United States] military pension payments and military survivor's benefit payments1 2for certain persons2 from gross income subject to the gross income tax and supplementing Title 54A of the New Jersey Statutes.


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


    1. Gross income shall not include military pension payments 1or military survivor's benefit payments1 paid to individuals by the United States with respect to service in the Armed Forces of the United States 2by a person who is 62 years of age or older or who, by virtue of disability, is or would be eligible to receive payments under the Federal Social Security Act at any point during the taxable year for which the military pension payment or the military survivor's benefit payments would otherwise be included as income2.


    22. Notwithstanding any law to the contrary, pension payments otherwise excludable as income pursuant to this act shall be considered income for the purpose of determining income eligibility for any State benefit or program if the payments were considered income for such purposes prior to enactment.2


    2[2.] 3.2 This act shall take effect immediately and apply to taxable years commencing on or after January 1, 1[1996] 19981.


Excludes United States military pensions and survivor's benefits from the gross income tax.