NJ allows taxpayers with schedule C income to reduce their taxable schedule C income by 401K contributions.  I am trying to find out if they mean only the employee deferral limit of 19500 plus 6500 catchup or if it means 100% of 401k allowed on the federal 1040?

• Subtract qualified contributions to a self-employed 401(k) plan. Contributions to a plan in excess of the Federal limits, which are not an allowable deduction for Federal tax purposes, are also not deductible for New Jersey purposes.