Never having prepared a tax return for a NJ resident I don't know - but I doubt it.
"New Jersey Governor Phil Murphy signed legislation Monday (7/13/20) giving small businesses in the Garden State a workaround for the $10,000 cap on state and local tax deductions under the Tax Cuts and Jobs Act.
The Pass-Through Business Alternative Income Tax Act, which passed the New Jersey legislature last month, permits flow-through businesses in New Jersey, such as sub-S corporations, partnerships, LLCs and sole proprietorships, to elect to pay income taxes at the entity level instead of at the personal income tax level.
The New Jersey Society of CPAs applauded the legislation. “We are grateful to the Governor, the Legislature and all those who supported the bill,” said NJCPA CEO and executive director Ralph Thomas in a statement Monday. “Their dedication to assisting small businesses in New Jersey does not go unrecognized.”]