ASSEMBLY, No. 2679

STATE OF NEW JERSEY

216th LEGISLATURE

 

INTRODUCED FEBRUARY 20, 2014

 


 

Sponsored by:

Assemblywoman  VALERIE VAINIERI HUTTLE

District 37 (Bergen)

Assemblyman  DANIEL R. BENSON

District 14 (Mercer and 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.).