New Jersey · 2026-2027 Regular Session · Bill

S 138: Provides gross income tax deduction for home office expenses incurred during COVID-19 pandemic.

In committee Last action January 13, 2026: Introduced in the Senate, Referred to Senate Budget and Appropriations Committee

Plain-language summary

S 138 is a bill introduced in the New Jersey Senate on January 13, 2026. According to its official title, it concerns: Provides gross income tax deduction for home office expenses incurred during COVID-19 pandemic. Primary sponsor: Jim Holzapfel (Republican). Most recent recorded action (January 13, 2026): Introduced in the Senate, Referred to Senate Budget and Appropriations Committee.

Sponsors

Primary sponsor: Jim Holzapfel (Republican).