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New Jersey bill creates gross income tax deduction for relocation expenses for workers moving into the State

Original title: Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

Last action · January 13, 2026: Introduced, Referred to Assembly Commerce and Economic Development CommitteeSponsor: Azzariti Jr., John V., M.D.

Companion · S 1940same policy, Senate version
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

New Jersey allows taxpayers moving from out of state to deduct reasonable moving and storage expenses from their , provided they meet specific full-time employment duration requirements following their relocation.

Why it matters

Taxpayers who relocate to New Jersey for work can lower their state income tax liability by deducting household moving, travel, and storage costs, provided they satisfy multi-week employment thresholds.

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

taxpayers moving to New Jersey to commence work

Taxpayers relocating to the State gain the ability to deduct moving, travel, and storage expenses from their gross income subject to employment duration rules.

Directly affected

self-employed individuals

Self-employed taxpayers moving into the State qualify for the deduction provided they meet a 78-week full-time work requirement over a 24-month period.

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 to claim the moving expense deduction?
Taxpayers who move from a residence outside New Jersey to a residence within the State in connection with starting a principal place of work in New Jersey, and who meet the required full-time work duration thresholds, are eligible.
What types of expenses are covered under the deduction?
Covered expenses include the reasonable costs of moving household goods and personal effects, travel and lodging (excluding meals) for household members moving to the new residence, and moving goods to and from incidental storage.
What happens if a taxpayer claims the deduction but does not complete the required weeks of work?
If the work requirements cannot be satisfied at the close of a subsequent after expenses were previously deducted, an amount equal to the deducted expenses must be included in for that first subsequent taxable year.

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 Commerce and Economic Development 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

Azzariti Jr., John V., M.D.Primary sponsorNo profile match

Connected Entities

New Jersey
locationNew Jersey“The state where the taxpayer moves to commence work and where the tax deduction ”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance40
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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