Gross income, for the purposes of the "New Jersey Gross Income Tax Act,"N.J.S. 54A:1-1 et seq., shall not include amounts received as a loan redemption under the "Social Services Student Loan Redemption Program," established pursuant to P.L. 2005, c. 157(C.18A:71B-87 et al).
N.J.S. § 54A:6-25.1