ASSEMBLY, No. 2230

STATE OF NEW JERSEY

INTRODUCED JUNE 27, 1996

By Assemblywoman GILL and Assemblyman BROWN

An Act concerning voluntary contributions through gross income tax returns to support the activities of WBGO, Newark Public Radio, 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. 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 be deposited in the WBGO-Newark Public Radio Fund established pursuant to this section. 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:

    "WBGO- Newark Public Radio Fund: I wish to contribute $5 □, $10 □, other amount $ ............. □ to this fund."

    b. There is established in the Department of the Treasury a special fund to be known as the WBGO - Newark Public Radio Fund. The State Treasurer shall deposit into the fund net contributions collected pursuant to subsection a. of this section. All moneys deposited in the fund shall be annually appropriated to the Department of Commerce and Economic Development for support of this non-commercial public radio broadcasting service in the State.

    c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury, may be deducted from receipts collected pursuant to subsection a. of this section prior to deposit into the WBGO-Newark Public Radio Fund.

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

STATEMENT

    This bill creates the WBGO-Newark Public Radio Fund and provides for a tax refund checkoff to appear on State gross income tax returns permitting taxpayers to make voluntary contributions to the fund for the support of this non-commercial public radio broadcasting service in this State. The station was named "Jazz Station of the Year" by Gavin Magazine for 1996. Recently, WBGO Radio has received several first place awards from the New Jersey Associated Press Broadcasters Association, for its coverage and programming of "World Aids Day," the "Papal Visit," the spot news category, "Chess Championship," a best newscast award, a best feature award and a best coverage of a continuing story award for "Newark Schools Takeover." The radio station received State grants for operations in fiscal years 1981 through 1992.

    The bill permits the Division of Taxation to recoup any administrative and maintenance expenses it may incur as a result of the creation of the fund from contributions received.

    Currently, there are five funds supported by a tax refund checkoff on the State gross income tax return: Endangered and Nongame Species of Wildlife Conservation Fund; the Children's Trust Fund; the

Vietnam Veteran's Memorial Fund; the Breast Cancer Research Fund; and the Battleship New Jersey Memorial Fund.

Provides for checkoff for taxpayers to make voluntary contributions on gross income tax returns to support activities of WBGO, Newark Public Radio.