STATE OF NEW JERSEY

35 [“Gross income” means all New Jersey gross income required to 36 be reported pursuant to the “New Jersey Gross Income Tax Act,” 37 N.J.S.54A:1-1 et seq., other than income excludable from the gross 38 income tax return, but before reduction thereof by any applicable 39 exemptions, deductions and credits, received during the taxable year …

https://pub.njleg.state.nj.us/Bills/2024/A5000/4706_R1.PDF