ASSEMBLY APPROPRIATION COMMITTEE

 

STATEMENT TO

 

ASSEMBLY, No. 264

 

with Assembly committee amendments

 

STATE OF NEW JERSEY

 

DATED: FEBRUARY 5, 1996

 

      The Assembly Appropriation Committee reports favorably Assembly Bill No. 264, with committee amendments.

      Assembly No. 264, as amended, provides a checkoff on the gross income tax return to permit taxpayers to contribute $5, $10, or any other amount of the taxpayer's refund, or an enclosed voluntary donation if no tax refund is due, to Project DARE. The Drug Abuse Resistance Education (DARE) program fosters a better understanding between children and the law enforcement and education communities. Training topics covered are personal safety, consequences of using drugs, resisting pressure to use drugs, assertiveness, managing stress without taking drugs and decision making.

      This bill was prefiled for introduction in the 1996-97 session pending technical review. As reported, the bill includes the changes required by technical review, which has been performed.

 

FISCAL IMPACT:

      The bill would have no impact on the State General Fund or Property Tax Relief Fund. The Division of Taxation may incur some administrative expenses, however the bill provides for these costs to be deducted from checkoff receipts.

      Checkoffs in tax returns filed in 1995 amounted to: $365,097 for the Endangered Wildlife Fund; $327,378 for the Children's Trust Fund; and $228,545 for the Vietnam Veterans' Memorial Fund. The Breast Cancer Research Fund will first appear on returns in 1997 for tax year 1996.

 

COMMITTEE AMENDMENTS:

      The amendments change the recipient authorizing the use and distribution of the funds from the State Police to the D.A.R.E. New Jersey, Inc. and change the effective date to tax years beginning on or after January 1, 1999, the first year in which one of the currently authorized checkoffs will expire.