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Bill > S3450


NJ S3450

NJ S3450
Allows gross income tax deduction for charitable contributions made to animal shelters.


summary

Introduced
01/10/2023
In Committee
01/10/2023
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

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.

AI Summary

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 include licensed establishments that receive, house, and distribute domestic companion animals that have been abandoned, lost, or are in physical danger, as well as facilities contracted by municipalities as animal control facilities. The bill applies to taxable years beginning on or after the January 1 next following the date of enactment.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 01/10/2023)

bill text


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