SENATE, No. 360
STATE OF NEW JERSEY
Introduced Pending Technical Review by Legislative Counsel
PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION
By Senator BUBBA
An Act providing for the collection of certain tax refunds and rebates to pay delinquent assessments and restitution intended for victims of crimes, amending P.L.1981, c.239.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 1 of P.L.1981, c.239 (C.54A:9-8.1) is amended to read as follows:
1. Whenever any taxpayer or homeowner shall be entitled to any refund of taxes pursuant to the "New Jersey Gross Income Tax" (N.J.S.54A:1-1 et seq.) or a homestead property tax rebate pursuant to P.L.1990, c.61 (C.54:4-8.57 et al.), and at the same time the taxpayer or homeowner shall be indebted to any agency or institution of State Government, to the Violent Crimes Compensation Board for the portion of an assessment ordered pursuant to N.J.S.2C:43-3.1 for deposit in the Violent Crimes Compensation Board Account or restitution ordered to be paid to the Board pursuant to N.J.S.2C:44-2 for deposit in the Violent Crimes Compensation Board Account, or for child support under Title IV-A, Title IV-D, or Title IV-E of the federal Social Security Act (42 U.S.C. §601 et seq.), the Department of the Treasury shall apply or cause to be applied the refund or rebate, or both, or so much of either or both as shall be necessary, to satisfy the indebtedness. Child support indebtedness shall take precedence over all other indebtedness. The Department of the Treasury shall retain a percentage of the proceeds of any collection setoff as shall be necessary to provide for any expenses of the collection effort.
(cf: P.L.1990, c.61, s.11)
2. This act shall take effect immediately.
STATEMENT
This bill provides for the set-off against and collection from an individual's State gross income tax refund and homestead property tax rebate of any debt the individual owes to the Violent Crimes Compensation Board (VCCB) for assessments or restitution ordered to be paid by the individual to the board for the compensation of victims of crimes and their families. The use of the Set-Off of Individual Liability (SOIL) program will facilitate the collection of delinquent payments of restitution and assessments against past and present corrections inmates, parolees and probationers that have failed to make scheduled payments ordered at sentencing to provide for the compensation of innocent crime victims.
The Violent Crimes Compensation Board is the State agency where assessments against convicted criminals and other offenders are deposited to pay the compensation claims of victims. There are estimated to be over $150 million in past due payments for court-imposed criminal fines, penalties and assessments which include VCCB assessments and restitution. A State gross income tax refund or homestead property tax rebate claimed by any delinquent will be intercepted and payed to the VCCB. Currently the SOIL program is employed to intercept over $20 million owed to over 36 State agencies by approximately 1.6 million debtors.
Provides for the collection of delinquent assessments and restitution for the VCCB through the Set-Off of Individual Liability program.