New Jersey § 34:11-33

§ 34:11-33.

It is hereby found that residents of this State with income taxable in the State of

New York heretofore have been allowed only limited itemized deductions, as compared

with residents of the State of New York, in the computation of income taxable by the

State of New York; that by chapter 68 of the laws of New York of 1961, approved March

1, 1961, 1 the State of New York altered this discriminatory feature of its laws by authorizing

residents of the State of New Jersey to claim all or part of all types of itemized

deductions available to residents of the State of New York; but that said chapter

68 provided that residents of the State of New Jersey may claim such additional itemized

deductions only if the State of New Jersey shall have authorized certain withholding

of taxes by employers in New Jersey who employ residents of New York and shall have

entered into an agreement with the State of New York to provide to it certain information

concerning its residents who are employed in the State of New Jersey, to aid in the

collection of the income tax from such residents. It being the desire of the Legislature to authorize the steps necessary to secure

for its residents the benefits of said chapter 68, and such other tax benefits as

may be or become available by virtue of other laws of the State of New York or other

jurisdictions, this act is enacted to authorize compliance with the conditions so

prescribed by the State of New York and with other similar conditions prescribed by

such other laws. 1

Amending Tax Law § 635.