ASSEMBLY APPROPRIATIONS COMMITTEE

STATEMENT TO

ASSEMBLY, No. 2108

STATE OF NEW JERSEY

DATED: DECEMBER 11, 1997

      The Assembly Appropriations Committee reports favorably Assembly Bill No. 2108.

      Assembly Bill No. 2108 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.

      As reported, this bill is identical to Senate Bill No. 719 (Zane).

FISCAL IMPACT:

      The implementation of this bill will have no impact in the State General Fund. Although, the Division of Taxation may incur collection and administrative expenses under this bill, the division may recoup these costs from the contributions made by taxpayers. The amount of taxpayer contributions to this new checkoff fund cannot be predicted. 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.