Provides gross income tax deduction for home office expenses incurred during COVID-19 pandemic.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed General Assembly
- To Governor
- Became Law
Overview
This bill proposes a gross income tax deduction for New Jersey residents who worked from home during the COVID-19 pandemic. It allows self-employed individuals, independent contractors, and employees to deduct expenses related to their home office, such as supplies and equipment, if their home served as their principal place of business due to the pandemic. The deduction applies to taxable years where the state of emergency related to COVID-19 was in effect.
Bill text
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Document of record
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Sponsors
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1 on record
Primary sponsor
James Holzapfel
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