N.J. Stat. § 54A:6-21
Current through L. 2023, c. 290.
Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended.
N.J.S. § 54A:6-21