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Read. Follow. Verify.New Jersey bill creates $5,000 gross income tax deduction for commuter toll expenses
Last action · January 13, 2026: Introduced, Referred to Assembly Transportation and Independent Authorities CommitteeSponsors: Gerry Scharfenberger and 1 other
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What This Bill Would Do
New Jersey taxpayers can deduct up to $5,000 from their gross income for commuter tolls paid when traveling to and from workplaces located within the state or a . The deduction applies to taxable years beginning on or after January 1 of the year following enactment. Fines, penalties, administrative fees, employer-reimbursed amounts, and expenses deductible under other federal or state business provisions are excluded.
Taxpayers who commute by motor vehicle and pay tolls to reach jobs in New Jersey or neighboring states may lower their state tax liability by up to $5,000 annually, provided those costs are not reimbursed or deducted elsewhere.
- The New Jersey General Assembly is the lower house of the New Jersey Legislature. 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.
New Jersey taxpayers who commute by motor vehicle
Taxpayers who pay tolls to commute to workplaces in New Jersey or a contiguous state may claim a gross income tax deduction of up to $5,000.
Employers providing commuter expense reimbursements
Toll expenses that are reimbursed by an employer are excluded from qualifying commuter expenses under the 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
What expenses qualify for the $5,000 deduction?
Can I claim the deduction for toll fines or transponder purchase fees?
What if my employer reimburses my tolls?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
1 action- Jan 13, 2026HouseIntroducedIntroduced, 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
Connected Entities
Sources
njleg.state.nj.us
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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