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Bill > S639


NJ S639

NJ S639
Allows gross income tax deduction for charitable contributions made to animal shelters.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 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 New Jersey taxpayers to deduct up to $1,500 from their gross income for charitable contributions made to an animal shelter located in New Jersey. An "animal shelter" is defined as a licensed establishment that takes in, cares for, and finds new homes for abandoned, lost, or endangered domestic companion animals, or a facility contracted by a municipality to handle animal control for such animals. This deduction will apply to taxable years beginning on or after January 1st of the year following the bill's enactment.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 01/09/2024)

bill text


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