Bill Text: NJ A3955 | 2012-2013 | Regular Session | Introduced
Bill Title: Allows gross income taxpayers to use their gross income tax returns to make voluntary contributions to the Rutgers Oral History Archives.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2013-05-20 - Received in the Senate, Referred to Senate Budget and Appropriations Committee [A3955 Detail]
Download: New_Jersey-2012-A3955-Introduced.html
Sponsored by:
Assemblyman JOHN S. WISNIEWSKI
District 19 (Middlesex)
SYNOPSIS
Allows gross income taxpayers to use their gross income tax returns to make voluntary contributions to the Rutgers Oral History Archives.
CURRENT VERSION OF TEXT
As introduced.
An Act allowing gross income taxpayers to use their gross income tax returns to make voluntary contributions to the Rutgers Oral History Archives, supplementing Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. There is established in the Department of the Treasury a special fund to be known as the "Rutgers Oral History Archives Support Fund."
b. For taxable years beginning on or after the date of enactment of this section, a taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's gross income tax refund or an enclosed contribution be deposited in the Rutgers Oral History Archives Support Fund and used in accordance with this section.
c. The costs incurred by the Division of Taxation for collection or administration attributable to the Rutgers Oral History Archives Support Fund may be deducted from contributions collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this section into the Rutgers Oral History Archives Support Fund.
d. The Legislature shall annually appropriate all moneys deposited in the Rutgers Oral History Archives Support Fund established pursuant to subsection a. of this section for the support of the Rutgers Oral History Archives that are maintained by the School of Arts and Sciences in Rutgers, The State University of New Jersey.
2. This act shall take effect immediately.
STATEMENT
This bill allows gross income taxpayers to use their gross income tax returns to make voluntary contributions to the Rutgers Oral History Archives.
The Rutgers Oral History Archives collect the living history of individual experiences touched by the great events of the 20th and 21st centuries. Maintained by Rutgers School of Arts and Sciences, the archives are ranked fifteenth in the world by Oral History Online.
The bill requires gross income tax returns to include a provision to allow taxpayers to make donations to the Rutgers Oral History Archives for taxable years beginning on or after the date of enactment. As a depository for the donations, the bill establishes the Rutgers Oral History Archives Support Fund. The bill directs that the deposits of the fund be appropriated for the support of the Rutgers Oral History Archives. The bill does authorize the Division of Taxation to retain sufficient receipts from the donations to cover the costs of related administration.
