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    • All States—Multiple Taxes: New Issue of State Tax Review Available
    • Arizona—Sales and Use Tax: Updated Combined Tax Rate Chart Released for Phoenix
    • California—Motor Fuel Tax: Counties May Qualify as an Exempt Bus Operator
    • Hawaii—Personal Income Tax: Amended Rule Incorporates Withholding Tables for Tax Years Beginning After 2025
    • Indiana—Sales and Use Tax: Revised Guidance Issued Regarding County Innkeepers' Taxes
    • Indiana—Tobacco Tax: Revised Guidance Issued on Cigarette Tax
    • Minnesota—Sales and Use Tax: Guidance On Coupons And Discounts Updated
    • Missouri—Sales and Use Tax: Local Tax Rate Changes Announced
    • New Jersey—Corporate, Personal Income Taxes: Charitable Contribution Deduction Guidance Issued
    • New Jersey—Motor Fuel Tax: Gas Tax Rate Increase Announced
    • New Jersey—Personal Income Tax: OBBBA Gross Income Tax Guidance Issued
    • New York—Multiple Taxes: Interest Rates for First Quarter of 2026 Announced
    • New York—Sales and Use Tax: Publication Revised to Reflect Extended Expiration Dates of Additional Taxes in Various Localities
    • Washington—Sales and Use Tax: Guidance Provided on Workforce Education Investment Surcharge
    • West Virginia—Motor Fuel Tax: Variable and Combined Motor Excise Tax Rates Announced for 2026
    • West Virginia—Multiple Taxes: 2026 Interest Rates Announced
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    State Tax Day - Current, S.10, New Jersey—Personal Income Tax: OBBBA Gross Income Tax Guidance Issued, (Dec 4, 2025)

    Under the One Big Beautiful Bill Act (OBBBA) there are new federal income tax deductions for senior citizens, overtime, and tips. However, federal deductions under OBBBA regarding overtime, tips, and senior citizens do not affect a taxpayer's New Jer ...

    Under the One Big Beautiful Bill Act (OBBBA) there are new federal income tax deductions for senior citizens, overtime, and tips. However, federal deductions under OBBBA regarding overtime, tips, and senior citizens do not affect a taxpayer's New Jersey individual income tax return. The New Jersey gross income tax has defined categories of income and deductions and is not computed based on federal adjusted gross income.

    One Big Beautiful Bill Act (OBBBA) and the New Jersey Gross Income Tax, New Jersey Division of Taxation, December 2025, ¶402-680

    Other References:

    Explanations at ¶15-735

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