54A:3-1.1 - Dependent under 22 in attendance at accredited post-secondary institution - New Jersey Statutes

54A:3-1.1.  Dependent under 22 in attendance at accredited post-secondary  institution
    In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction from  his New Jersey gross income in amount of $1,000.00 for each dependent under the  age of 22 years who is attending an accredited post-secondary institution of  higher education on a full time basis and for whom the taxpayer paid one-half  or more of the costs of tuition and maintenance of the dependent's attendance  at such institution.

     L.1976, c. 84, s. 1, eff. Sept. 2, 1976.