ASSEMBLY, No. 2108







By Assemblywoman WEINBERG, Assemblyman ZISA, Assemblywoman Quigley, Assemblymen Dalton, DeSopo, Greenwald, Assemblywoman Turner, Assemblymen Gusciora, Pascrell, Roberts, Charles, Barnes, Romano, Garcia, Impreveduto, Suliga, Steele, R. Smith, Assemblywoman Buono, Assemblymen Green, Wisniewski, Jones, Assemblywoman Gill, Assemblymen Mattison, Caraballo, Stanley, Cohen and Doria



An Act concerning voluntary contributions from gross income tax return checkoffs to support programs for the developmentally disabled and supplementing chapter 9 of Title 54A of the New Jersey Statutes.


    Be It Enacted by the Senate and General Assembly of the State of New Jersey:


    1. There is hereby established in the Department of the Treasury a special fund to be known as the "Developmental Disabilities Fund." 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 be deposited in such fund. The Director of the Division of Taxation shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return to contribute to the fund in substantially the following way:

    "Developmental Disabilities Fund: I wish to contribute $5 □,

$10 □, other amount $ □ to this fund."

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

    The State Treasurer shall deposit into the fund net contributions collected pursuant to this section.


    2. There shall be annually appropriated to the Department of Human Services all moneys deposited in the "Developmental Disabilities Fund" and interest earnings thereon. The Commissioner of Human Services shall allocate the funds to programs that assist families in caring for family members with developmental disabilities.

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





    This bill provides for a checkoff on the New Jersey Gross Income Tax return so that a taxpayer could contribute $5, $10 or any other amount of his or her tax refund, or a voluntary donation if no tax refund is due, to support programs for the developmentally disabled. These contributions will be allocated by the Commissioner of Human Services to programs that assist families in caring for family members who have developmental disabilities.





Provides that taxpayers may make voluntary contribution on gross income tax returns to support programs for the developmentally disabled.