Bill

Bill > A4588


NJ A4588

NJ A4588
Provides gross income tax credit for donations to eligible schools to assist in funding of student meals, medical supplies, and playground equipment.


summary

Introduced
09/22/2022
In Committee
09/22/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

This bill allows a nonrefundable gross income tax credit for qualified donations to eligible schools. The tax credit amount is equal to 10 percent of the value of the qualified donations, and is capped at $500 per taxable year. Under the bill, "qualified donation" means a donation made to an eligible school for one or more of the following purposes: funding for student participation in a free or reduced meal program at the eligible school; the purchase of medical supplies to be used for the treatment of students at the eligible school; and the purchase of playground equipment, including accompanying shade structures, for use at the eligible school. The bill defines "eligible school" as a public or nonpublic elementary or secondary school in this State.

AI Summary

This bill allows a nonrefundable gross income tax credit of up to $500 per taxable year for qualified donations made by taxpayers to eligible schools in New Jersey. Qualified donations include funding for student free or reduced meal programs, the purchase of medical supplies for students, and the purchase of playground equipment and shade structures. The bill defines an "eligible school" as a public or nonpublic elementary or secondary school in the state.

Committee Categories

Business and Industry

Sponsors (2)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 09/22/2022)

bill text


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