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New Jersey Bill A688 Creates Gross Income Tax Deduction for E-ZPass Tolls Exceeding $1,000

Original title: Provides gross income tax deduction for certain E-ZPass tolls paid.

Last action · January 13, 2026: Introduced, Referred to Assembly Transportation and Independent Authorities CommitteeSponsors: McGuckin, Gregory P. and 1 other

Companion · S 135same policy, Senate version
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

New Jersey lawmakers introduced a bill allowing individual taxpayers to claim a tax deduction of up to $1,000 for payments made during the taxable year, provided their aggregate eligible tolls exceed $1,000.

Why it matters

Taxpayers who spend more than $1,000 annually on qualifying electronic toll payments can reduce their taxable income by that amount, lowering their overall state income tax liability for taxable years beginning on or after January 1, 2017.

Background
  • New Jersey's gasoline tax rate and toll structures have been subjects of legislative debate regarding the overall commuting burden on state residents. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

New Jersey taxpayers and commuters

Individuals who spend more than $1,000 annually on electronic tolls are eligible to claim a gross income tax deduction.

Indirectly affected

Employers

Reimbursed toll payments made by employers are excluded from the employee's calculation for the tax deduction.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible for the E-ZPass tax deduction?
Any individual taxpayer, regardless of filing status, who pays more than $1,000 in aggregate electronic tolls during the taxable year for operating a motor vehicle on qualifying New Jersey toll roads, bridges, or tunnels.
Are toll fines and administrative fees included in the calculation?
No. Amounts paid as fines, penalties, administrative fees, or processing fees to establish an account or acquire equipment are explicitly excluded.
Can tolls reimbursed by an employer be counted?
No. Tolls reimbursed by an employer or deductible as business expenses under state or federal law are excluded from the aggregate total.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 13, 2026HouseIntroduced
    Introduced, Referred to Assembly Transportation and Independent Authorities Committee

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

McGuckin, Gregory P.Primary sponsorNo profile match

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Retroactive Tax Application

The bill specifies that the act shall take effect immediately and apply to taxable years beginning on or after January 1, 2017.

Connected Entities

Delaware River and Bay Authority, Delaware River Port Authority, Paul Kanitra and 4 more
OrganizationDelaware River and Bay Authority“Operator of toll roadways, bridges, or tunnels”Map →
OrganizationDelaware River Port Authority“Operator of toll roadways, bridges, or tunnels”Map →
PersonPaul Kanitra“Assemblyman for District 10”Map →
OrganizationPort Authority of New York and New Jersey“Operator of toll roadways, bridges, or tunnels”Map →
OrganizationBurlington County Bridge Commission“Operator of toll roadways, bridges, or tunnels”Map →
OrganizationDelaware River Joint Tollbridge Commission“Operator of toll roadways, bridges, or tunnels”Map →
PersonGregory P. McGuckin“Assemblyman for District 10”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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