There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court decree (or which would have otherwise been includible if such payments were made to an individual subject to tax under this act).
N.J. Stat. Ann. § 54A:3-2
Alimony and separate maintenance payments
Known as the New Jersey College Affordability Act
The act spans §§ 54A:3-1 to 54A:3-9 (15 sections).
L.1976, c. 47, s. 54A:3-2, eff
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.