New Jersey § 54a:3-14
Full text of New Jersey New Jersey Statutes § 54a:3-14, with citation guidance and answers to common questions.
§ 54a:3-14.
a. A taxpayer with gross income of $200,000 or less shall be allowed a deduction,
not to exceed $10,000, from the taxpayer's gross income for the taxable year in the
amount the taxpayer paid to an in-State institution of higher education during the
taxable year for tuition costs related to the taxpayer's enrollment or attendance
at the institution of higher education or related to the enrollment or attendance
of a spouse or dependent of the taxpayer at the institution. b. As used in this section, “ tuition costs ” means the charges imposed by an in-State institution of higher education that are
designated by the institution as the tuition costs required for the enrollment or
attendance of the taxpayer or a spouse or dependent of the taxpayer at the institution.
Frequently Asked Questions About New Jersey § 54a:3-14
What does New Jersey Statutes § 54a:3-14 cover?
Section 54a:3-14 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:3-14?
A common citation format is "New Jersey Statutes § 54a:3-14" (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:3-14 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.