[First Reprint]

SENATE, No. 552

STATE OF NEW JERSEY

INTRODUCED JANUARY 29, 1996

By Senator HAINES

An Act providing a veteran's bonus to certain veterans residing in continuing care retirement communities and supplementing P.L.1990, c.61 (C.54:4-8.57 et seq.).

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

    1. A veteran, or the surviving spouse of a veteran, residing in a continuing care retirement community, as defined in section 2 of P.L.1990, c.61 (C.54:4-8.58), shall be entitled, for the tax year ¹[1995] 1996¹ and annually thereafter, to a $50 veteran's bonus. The State Treasurer shall pay the bonus to each eligible claimant from funds appropriated therefore by the Legislature from the General Fund of the State. The Director of the Division of Taxation shall establish a procedure whereby a claimant may submit an application for a bonus as part of the claimant's gross income tax return filed pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., or on any other form and at anytime as the director shall prescribe for a claimant who is not required to file a gross income tax return or who has requested an extension of time to file a gross income tax return. In the case of a claimant who is also eligible to receive a property tax rebate, the bonus shall be paid at the time the rebate is paid. In all other cases, the bonus shall be paid as soon as practicable after receipt and review of the application. A veteran's bonus shall be in addition to any property tax rebate or other benefit to which a claimant may be entitled.

    Every fact essential to support a claim for a veteran's bonus shall exist on October 1 of the year for which the bonus is claimed. A claimant shall be required to establish that in addition to the above criteria, the claimant is a citizen and resident of this State. A claimant who is the surviving spouse of a veteran shall also be required to certify that the claimant has not remarried.

    As used in this section, "veteran" and "surviving spouse" shall have the meaning prescribed in section 1 of P.L.1963, c.171 (C.54:4-8.10).

    2. This act shall take effect immediately.