SENATE BUDGET AND APPROPRIATIONS COMMITTEE

STATEMENT TO

[First Reprint]

ASSEMBLY, No. 264

STATE OF NEW JERSEY

DATED: DECEMBER 11, 1997

      The Senate Budget and Appropriations Committee reports favorably Assembly Bill No. 264 (1R).

      Assembly Bill No. 264 (1R) 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.

      As reported, this bill is identical to Senate Bill No. 1646 (Inverso/Matheussen).

FISCAL IMPACT

      In a fiscal estimate prepared by the Office of Legislative Services (OLS), the OLS states that the bill will have no impact on the State General Fund or the 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 from tax returns filed in 1997 for tax year 1996 amounted to: $375,122 for the Endangered Wildlife Conservation Fund; $272,512 for the Children's Trust Fund; $117,773 for the Vietnam Veterans Memorial Fund; $204,339 for the Breast Cancer Research Fund; and $104,403 for the Battleship New Jersey Memorial Fund.