SENATE, No. 2086







By Senators KENNY and LIPMAN



An Act concerning voluntary contributions through gross income tax returns to support AIDS services activities, 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. There is established in the Department of the Treasury a special fund to be known as the "NJ-AIDS Services Fund."

    b. 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 special fund. The Director of the Division of Taxation in the Department of the Treasury 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:

"The NJ-AIDS Services Fund: I wish to contribute $5 □, $10 □, other amount $_______ to this fund."

    c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from the 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 "NJ-AIDS Services Fund" net contributions collected pursuant to this section for distribution to the Commissioner of Health and Senior Services, for grants to agencies within the State assisting and supporting individuals living with HIV/AIDS.


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





    This bill establishes the NJ-AIDS Services Fund and provides for a checkoff on the State gross income tax return. The checkoff would permit taxpayers to make voluntary contributions to the fund to help support those agencies that assist citizens of the State living with HIV/AIDS. These contributions will help to reduce the spread of AIDS by providing financial assistance to health and social support services to promote cost-effective treatment and to expand prevention and education efforts.





Provides for voluntary contributions by taxpayers on gross income tax returns for AIDS services activities.