[Passed Both Houses]

 

[First Reprint]

ASSEMBLY, No. 264

 

STATE OF NEW JERSEY

 

PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION

 

 

By Assemblymen BATEMAN, KAVANAUGH, Blee, LeFevre, Greenwald, Assemblywoman Heck, Senators Inverso, Matheussen, Cafiero, Ewing, Martin, Kyrillos, LaRossa, Palaia, Scott and Sinagra

 

 

An Act concerning voluntary contributions through gross income tax returns for the Drug Abuse Resistance Education (DARE) program, 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. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the Drug Abuse Resistance Education (DARE) special account established pursuant to this act. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return to contribute to the program in substantially the following way: "Project DARE: I wish to contribute $5 □, $10 □, other amount $ □ to this program."

    Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting.

    b. The State Treasurer shall establish and deposit net contributions collected pursuant to this act into a special account to be known as the "Drug Abuse Resistance Education (DARE) program account" for 1use and distribution1 by1[the Division of State Police] D.A.R.E. New Jersey, Inc.1 for training 1expenses of1 law enforcement personnel and educational materials 1concerning Project D.A.R.E. Statewide1.

 

    2. This act shall take effect immediately and be applicable to taxable years commencing on or after January 1, 1[1994] 19991.

 

 

 

Provides for a checkoff for taxpayers to make voluntary contributions on gross income tax returns for the Drug Abuse Resistance Education (DARE) program, also known as Project DARE.