Bill > S3194

Introduced Session

This bill allows a New Jersey gross income tax deduction for donations of menstrual products, meaning sanitary napkins, tampons, liners, cups, underwear, and any similar items used by an individual with respect to menstruation, that are made to qualified State-based charitable organizations. The bill caps the deduction at $120 per taxpayer for a taxable year. In order to claim the deduction allowed under this bill, a taxpayer is required to obtain a written statement from each qualified New Jersey-based charitable organization substantiating each donation of menstrual products made by the taxpayer during the taxable year. The bill provides that taxpayers and qualified New Jersey-based charitable organizations will not be subject to civil or criminal liability arising from the nature, age, packaging, or condition of apparently usable menstrual products donated in good faith pursuant to the bill. Under the bill, "apparently usable" means, with respect to a product, that the product meets all quality and labeling standards imposed by Federal, State, and local laws and regulations even if the product may not be readily marketable. This release from liability will not apply to an act or omission constituting gross negligence or intentional misconduct that results in injury to or death of a user or recipient of a donated menstrual product. The bill defines "qualified New Jersey-based charitable organization" as a charitable organization that: (1) is registered pursuant to the "Charitable Registration and Investigation Act," P.L.1994, c.16 (C.45:17A-18 et seq.), or an organization that is exempt from the registration requirements of that act pursuant to section 9 of P.L.1994, c.15 (C.45:17A-26); (2) maintains an office or employs person in the State; and (3) provides medical or social services in this State to people who menstruate.

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Teresa Ruiz (D)*, 

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 05/09/2024)

Official Document