Bill Text: NJ A3235 | 2024-2025 | Regular Session | Introduced
Bill Title: Allows gross income tax deduction for donations made to animal shelters.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced) 2024-01-09 - Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee [A3235 Detail]
Download: New_Jersey-2024-A3235-Introduced.html
STATE OF NEW JERSEY
221st LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION
Sponsored by:
Assemblywoman AURA K. DUNN
District 25 (Morris and Passaic)
SYNOPSIS
Allows gross income tax deduction for charitable contributions made to animal shelters.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act allowing a gross income tax deduction for charitable contributions made to animal shelters and supplementing chapter 3 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. A taxpayer shall be allowed a deduction against gross income of up to $1,500 for the amount of charitable contributions made in a taxable year to a New Jersey-based animal shelter.
b. For purposes of this section, "animal shelter" means any establishment defined as a shelter in section 1 of P.L.1941, c.151 (C.4:19-15.1) and licensed pursuant to section 8 of P.L.1941, c.151 (C.4:19-15.8) that receives, houses, and distributes domestic companion animals that have been abandoned or lost or are in physical danger and are in need of temporary care and housing until the animal is relocated to permanent care and housing or is euthanized. The term "animal shelter" shall include, but need not be limited to, a shelter and a facility that is contracted by a municipality as an animal control facility to which the animal control officer of the municipality may deliver animals that are found abandoned, lost or in physical danger.
2. This act shall take effect immediately and apply to taxable years beginning on or after the January 1 next following the date of enactment.
STATEMENT
This bill allows a State gross income tax deduction of up to $1,500 for charitable contributions made to a New Jersey-based animal shelter. The bill defines "animal shelter" to mean an establishment that is a licensed animal shelter that receives, houses, and distributes domestic companion animals that have been abandoned or lost or are in physical danger and are in need of temporary care and housing until the animal is relocated to permanent care and housing or is euthanized. The term "animal shelter" also includes, but is not limited to, a shelter and a facility that is contracted by a municipality as an animal control facility to which the animal control officer of the municipality may deliver animals that are found abandoned, lost or in physical danger.
