New Jersey legislation · 2026-2027 Regular Session
New Jersey A5689: Motor fuel expenses, cert-prov gross income tax deduction, up to $10K
Status: In committee, October 19, 2026
Provides gross income tax deduction of up to $10,000 for certain motor fuel expenses.
What the bill says
An Act providing a gross income tax deduction for certain motor fuel expenses, and supplementing Title 54A of the New Jersey Statutes. Jersey: 1. a. As used in this section, motor fuel means motor fuel as defined in section 2 of P.L.2010, c.22 (C.54:39-102). b. A taxpayer shall be allowed a deduction, not to exceed $10,000, from the taxpayers gross income for the taxable year in the amount paid by the taxpayer during the taxable year for the purchase of motor fuel for the operation for personal use of a motor vehicle owned or leased by the taxpayer. c. A deduction shall not be allowed under.
From the introduced text, October 19, 2026:
An Act providing a gross income tax deduction for certain motor fuel expenses, and supplementing Title 54A of the New Jersey Statutes. Jersey: 1. a. As used in this section, motor fuel means motor fuel as defined in section 2 of P.L.2010, c.22 (C.54:39-102). b. A taxpayer shall be allowed a deduction, not to exceed $10,000, from the taxpayers gross income for the taxable year in the amount paid by the taxpayer during the taxable year for the purchase of motor fuel for the operation for personal use of a motor vehicle owned or leased by the taxpayer. c. A deduction shall not be allowed under this section for any expense that is: (1) reimbursed to the taxpayer by or for the taxpayers employer; (2) deductible in determining net profits from business pursuant to subsection b. of N.J.S.54 (3) deductible in determining net gains or net income derived from or in the form of rents, royalties, patents, and copyrights pursuant to subsection d. of N.J.S.54A:5-1, even if not so deducted; (4) deductible in determining distributive share of partnership income pursuant to subsection k. of N.J.S.54 (5) deductible in determining net pro rata share of S corporation income pursuant to subsection p. of N.J.S.54 or (6) deductible as a medical expense pursuant to N.J.S.54A:3-3, even if not so deducted, or paid …