N.J. Stat. § 54A:3-2
Current through L. 2023, c. 256.
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.S. § 54A:3-2