New Jersey § 54a:3-1
Full text of New Jersey New Jersey Statutes § 54a:3-1, with citation guidance and answers to common questions.
§ 54a:3-1.
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.
Frequently Asked Questions About New Jersey § 54a:3-1
What does New Jersey Statutes § 54a:3-1 cover?
Section 54a:3-1 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54a:3-1?
A common citation format is "New Jersey Statutes § 54a:3-1" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54a:3-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.