New Jersey § 54a:6-30

§ 54a:6-30.

a. Gross income shall not include the income otherwise taxable under the “New Jersey

Gross Income Tax Act,” N.J.S.54A:1-1 et seq. , of any individual who dies as a result of wounds or injury incurred as a result

of the terrorist attacks against the United States on September 11, 2001, with respect

to the taxpayer's taxable year in which falls the date of death of the taxpayer and

with respect to any prior taxable year in the period beginning with the last taxable

year ending before the taxable year in which the wounds or injury were incurred. b. This section shall not apply to any individual identified by the Attorney General

of the United States to have been a participant or conspirator in those attacks. c. The amount of any income tax paid that is excludable pursuant to this section shall

be an overpayment for the purposes of N.J.S.54A:9-7 , provided however, that subsection (f) of N.J.S.54A:9-7 shall not apply. Notwithstanding the periods of limitation for refunds of overpayments set forth

in N.J.S.54A:9-8 , a claim for a refund of overpayment shall be filed on behalf of a taxpayer within

four years after the taxpayer's taxable year in which falls the date of death of the

taxpayer.