Bill Text: NJ S2172 | 2020-2021 | Regular Session | Introduced

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Bill Title: Allows gross income tax deduction for 50% of contributions of $100 or more to domestic violence shelters.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-03-16 - Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee [S2172 Detail]

Download: New_Jersey-2020-S2172-Introduced.html

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SENATE, No. 2172

STATE OF NEW JERSEY

219th LEGISLATURE

 

INTRODUCED MARCH 16, 2020

 

 

Sponsored by:

Senator  JOSEPH F. VITALE

District 19 (Middlesex)

 

 

 

 

SYNOPSIS

     Allows gross income tax deduction for 50% of contributions of $100 or more to domestic violence shelters.

 

CURRENT VERSION OF TEXT

     As introduced.

  

An Act allowing a gross income tax deduction for certain contributions to domestic violence shelters and 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.  A taxpayer shall be allowed to deduct from the taxpayer's gross income an amount equal to 50% of a contribution in the amount of $100 or more made to a shelter for victims of domestic violence that meets the standards to operate as set forth by the Department of Human Services, pursuant to the "Shelters for Victims of Domestic Violence Act," P.L.1979, c.337 (C.30:14-1 et seq.).

     b.    A shelter for victims of domestic violence shall comply with such regulations as may be prescribed by the Director of the Division of Taxation in the Department of the Treasury, to verify that the shelter meets the standards to operate as set forth by the Department of Human Services.

 

     2.    This act shall take effect immediately and apply to taxable years beginning on or after January 1 following enactment.

 

 

STATEMENT

 

     This bill allows qualified New Jersey taxpayers to deduct from their gross income an amount equal to 50% of a contribution of $100 or more, made to a qualified domestic violence shelter. Under the provisions of the bill, the domestic violence shelters in the State would be required to provide the Director of the Division of Taxation with proof that they meet the standards to operate set forth by the Department of Human Services, pursuant to the "Shelters for Victims of Domestic Violence Act," P.L.1979, c.337 (C.30:14-1 et seq.).