reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54A:9-25.38 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.38 - "ALS Association Support Fund."

54A:9-25.38 "ALS Association Support Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "ALS Association Support Fund." b. For taxable years beginning on or after the date of enactment of this section, a taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's gross income tax refund or an enclosed contribution be deposited in the ALS Association Support Fund and used in accordance with this section. c. The costs incurred by the Division of Taxation for collection or administration attributable to the ALS Association Support Fund may be deducted from contributions collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this section into the ALS Association Support Fund. d. The Legislature shall annually appropriate the moneys deposited in the ALS Association Support Fund established pursuant to subsection a. of this section to the ALS Association to provide support services to New Jersey residents as follows: 50 percent of the amounts deposited in the fund shall be appropriated to the Greater Philadelphia Chapter of the ALS Association serving residents in southern New Jersey and 50 percent shall be appropriated to the Greater New York Chapter of the ALS Association serving residents in central and northern New Jersey.  L.2014, c.80, s.1.
NJ Rev Stat § 54A:9-25.39 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.39 - "Fund for the Support of New Jersey Nonprofit Veterans Organizations."

54A:9-25.39 "Fund for the Support of New Jersey Nonprofit Veterans Organizations."  1. a. There is established in the Department of the Treasury a special fund to be known as the "Fund for the Support of New Jersey Nonprofit Veterans Organizations." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the Fund for the Support of New Jersey Nonprofit Veterans Organizations for the annual distribution of grants to private nonprofit veteran organizations for programs and services supporting New Jersey veterans. c. Any costs incurred by the Division of Taxation or the Department of Military and Veterans' Affairs for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit the net contributions collected pursuant to this section in the Fund for the Support of New Jersey Nonprofit Veterans Organizations. d. The Legislature shall annually appropriate all monies deposited in the Fund for the Support of New Jersey Nonprofit Veterans Organizations to the Department of Military and Veterans' Affairs for annual grants to be distributed to applicant private nonprofit veteran organizations for programs and services supporting New Jersey veterans. L.2015, c.26, s.1.
NJ Rev Stat § 54A:9-25.40 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.40 - "New Jersey Yellow Ribbon Fund."

54A:9-25.40 "New Jersey Yellow Ribbon Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Yellow Ribbon Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the special fund. c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this act into the "New Jersey Yellow Ribbon Fund." d. The Legislature shall annually appropriate all funds deposited in the "New Jersey Yellow Ribbon Fund" established pursuant to this section to the Department of Military and Veterans' Affairs for the purposes of providing support that shall include, but not be limited to, support to defray the costs of food, housing, medical services, and other expenses to active duty members of the United States Armed Forces, the Reserve components thereof, and the National Guard from New Jersey and their families affected by extended deployment during Operations Enduring Freedom and Iraqi Freedom or their successor operations. L.2015, c.278, s.1.
NJ Rev Stat § 54A:9-25.41 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.41 - "Autism Programs Fund."

54A:9-25.41 "Autism Programs Fund."  1. a. There is established in the Department of the Treasury a special fund within the "Autism Medical Research and Treatment Fund" to be known as the "Autism Programs Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the "Autism Programs Fund" in accordance with the provisions of section 1 of P.L.1999, c.21 (C.54A:9-25.14).  c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit net contributions collected pursuant to this section into the "Autism Programs Fund." d. The Legislature shall annually appropriate all funds deposited in the "Autism Programs Fund" to the Department of Health to be used exclusively for the support of service-oriented autism programs throughout the State.  L.2017, c.24, s.1.
NJ Rev Stat § 54A:9-25.42 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.42 - "Boy Scouts of America Councils in New Jersey Fund."

54A:9-25.42 "Boy Scouts of America Councils in New Jersey Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "Boy Scouts of America Councils in New Jersey Fund." b. For taxable years beginning on or after the date of enactment of this section, each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's gross income tax refund or an enclosed contribution be deposited in the Boy Scouts of America Councils in New Jersey Fund and be distributed in equal amounts among the chartered local councils of the Boy Scouts of America in New Jersey to support programs and services. c. The costs incurred by the Division of Taxation for collection or administration attributable to the Boy Scouts of America Councils in New Jersey Fund may be deducted from contributions collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this section into the Boy Scouts of America Councils in New Jersey Fund for distribution in equal amounts among the chartered local councils of the Boy Scouts of America in New Jersey to support programs and services. d. The Legislature shall annually appropriate all moneys deposited in the Boy Scouts of America Councils in New Jersey Fund established pursuant to subsection a. of this section for distribution in equal amounts among the chartered local councils of the Boy Scouts of America in New Jersey to support programs and services. The distribution shall be administered by the Monmouth Council of Boy Scouts of America or its successor. To administer the distribution amongst the chartered local councils of the Boy Scouts of America in New Jersey, the Monmouth Council of Boy Scouts of America shall establish an account and make the distribution in equal amounts among the chartered local councils of the Boy Scouts of America in New Jersey on no less than an annual basis. L.2017, c.158, s.1.
NJ Rev Stat § 54A:9-25.43 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.43 - "NJ Memorials to War Veterans Maintenance Fund."

54A:9-25.43 "NJ Memorials to War Veterans Maintenance Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ Memorials to War Veterans Maintenance Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the special fund. c. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this act into the "NJ Memorials to War Veterans Maintenance Fund." d. The Legislature shall annually appropriate all funds deposited in the "NJ Memorials to War Veterans Maintenance Fund" established pursuant to this section to the Department of Military and Veterans' Affairs for the purposes of providing maintenance to the memorials honoring New Jersey's veterans from the Korean War, the Vietnam War, and World War II. L.2017, c.190, s.1.
NJ Rev Stat § 54A:9-25.44 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.44 - "Jersey Fresh Program Fund."

54A:9-25.44 "Jersey Fresh Program Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "Jersey Fresh Program Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the special fund. c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this act into the "Jersey Fresh Program Fund." d. The Legislature shall annually appropriate all funds deposited in the " Jersey Fresh Program Fund" established pursuant to this section to the Department of Agriculture for the purposes of providing support to the Jersey Fresh Program, which shall include, but need not be limited to, funding advertising, promotional, and quality grading program activities to inform consumers about the availability of locally grown agricultural products. e. As used in this section, "Jersey Fresh Program" means Jersey Fresh for fruits and vegetables, Jersey Grown for nursery crops, Jersey Seafood for aquacultured and wild-caught fish and shellfish, Jersey Equine for equine livestock, and Made with Jersey Fresh for processed food made with New Jersey sourced agricultural products. L.2017, c.197, s.1.
NJ Rev Stat § 54A:9-25.45 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.45 - NJ World War II Veterans' Memorial Fund.

54A:9-25.45 NJ World War II Veterans' Memorial Fund.  1. a. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the NJ World War II Veterans' Memorial Fund established pursuant to section 1 of P.L.2005, c.59 (C.38A:3-2.4). b. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this section into the NJ World War II Veterans' Memorial Fund for the purpose of the fund. L.2017, c.203, s.1.
NJ Rev Stat § 54A:9-25.46 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.46 - "Meals on Wheels in New Jersey Fund."

54A:9-25.46 "Meals on Wheels in New Jersey Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "Meals on Wheels in New Jersey Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the "Meals on Wheels in New Jersey Fund." c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit net contributions collected pursuant to this section into the "Meals on Wheels in New Jersey Fund." d. The Legislature shall annually appropriate all monies deposited in the "Meals on Wheels in New Jersey Fund" established pursuant to this section for distribution to the Meals on Wheels America organization for allocation to each of the independently-run local programs operating in the State of New Jersey to support its programs enabling senior citizens to live healthier lives in their own home. L.2019, c.295, s.1.
NJ Rev Stat § 54A:9-25.47 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.47 - "New Jersey Pediatric Cancer Research Fund."

54A:9-25.47 "New Jersey Pediatric Cancer Research Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Pediatric Cancer Research Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's refund or an enclosed contribution shall be deposited in the special fund. c. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit net contributions collected pursuant to this section to the "New Jersey Pediatric Cancer Research Fund." d. The Legislature shall annually appropriate all funds deposited in the "New Jersey Pediatric Cancer Research Fund" established pursuant to this section to the New Jersey State Commission on Cancer Research, established pursuant to section 4 of P.L.1983, c.6 (C.52:9U-4) , for pediatric cancer research projects.  e. As used in this section, "pediatric cancer research project" means a scientific research project approved pursuant to section 2 of P.L.2021, c.210 (C.52:9U-6.4), which scientific research project focuses on the causes, prevention, education, screening, treatment , or cure of pediatric cancer , or the symptoms or effects experienced by patients following completion of a course of treatment for pediatric cancer, and may include, but shall not limited to, basic, clinical, and epidemiologic research. L.2021, c.210, s.1.
NJ Rev Stat § 54A:9-25.48 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.48 - "Special Olympics New Jersey Fund".

54A:9-25.48 "Special Olympics New Jersey Fund".  1. a. There is established in the Department of the Treasury a special fund to be known as the "Special Olympics New Jersey Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the "Special Olympics New Jersey Fund." c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit net contributions collected pursuant to this section into the "Special Olympics New Jersey Fund." d. The Legislature shall annually appropriate all monies deposited in the "Special Olympics New Jersey Fund" established pursuant to this section for distribution to the Special Olympics New Jersey organization. L. 2021, c.280.
NJ Rev Stat § 54A:9-25.49 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.49 - "New Jersey Ovarian Cancer Research Fund".

54A:9-25.49 "New Jersey Ovarian Cancer Research Fund".  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Ovarian Cancer Research Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's refund or an enclosed contribution shall be deposited in the special fund. c. Any costs incurred by the Division of Taxation for collection or administration attributable to this section may be deducted from receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this section into the "New Jersey Ovarian Cancer Research Fund." d. The Legislature shall annually appropriate all monies deposited in the "New Jersey Ovarian Cancer Research Fund" established pursuant to this section to the New Jersey State Commission on Cancer Research, established pursuant to section 4 of P.L.1983, c.6 (C.52:9U-4), for ovarian cancer research projects. As used in this section, "ovarian cancer research project" means a scientific research project which is approved by the commission and which focuses on the causes, prevention, education, screening, treatment, or cure of ovarian cancer and may include, but is not limited to, basic, clinical, and epidemiologic research. L.2021, c.333.
NJ Rev Stat § 54A:9-26 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-26 - Property Tax Relief Fund saved harmless.

54A:9-26. Property Tax Relief Fund saved harmless.  9. An amount equal to the revenue that would be available to the Property Tax Relief Fund but for the amount estimated to be foregone and due to be refunded during a fiscal year due to the "Property Tax Deduction Act," P.L.1996, c.60 (C.54A:3A-15 et al.), shall be made available to the Property Tax Relief Fund from State General Fund revenue sources during that fiscal year without a reduction in the level of State aid appropriated to municipalities, school districts and counties from the General Fund during that fiscal year.L.1996,c.60,s.9.
NJ Rev Stat § 54A:9-27 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-27 - Effective date.

54A:9-27. Effective date.  (a) This act shall take effect immediately and shall be applicable with respect to items of income, deduction, loss or gain occurring in taxable years ending on or after July 1, 1976 but only to the extent such items have been earned, or incurred on or after July 1, 1976. (b) New Jersey taxable income for 1976 from a person or entity with an accounting period for Federal income tax purposes which begins before July 1, 1976 shall be determined by computing the total taxable income of the person or entity for the full accounting period and by multiplying such taxable income by the quotient of the number of days in such year after July 1, 1976, divided by 365. However, where the taxpayer's taxable year covers a period of less than 12 months, the taxpayer may determine total taxable income solely on the basis of the items of income, deductions, loss or gain occurring during such taxable year. (c) This act shall remain inoperative unless and until the "Tenants' Property Tax Rebate Act" now pending before the Legislature as Senate Bill No. 1546 and Assembly Bill No. 1330 and Assembly Bill No. 1663 are enacted. L.1976, c. 47, s. 54A:9-27.
NJ Rev Stat § 54A:9-29 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-29 - Certain revenue appropriated for direct real property taxpayer relief.

54A:9-29 Certain revenue appropriated for direct real property taxpayer relief.  19. All revenue derived annually from the tax rate change effectuated in the amendment made to N.J.S.54A:2-1 in section 17 of P.L.2004, c.40 shall be annually appropriated for direct real property taxpayer relief. L.2004,c.40,s.19.
NJ Rev Stat § 54A:9-30 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-30 - Eligibility for tax rebates.

54A:9-30 Eligibility for tax rebates.  3. a. Beginning with taxable year 2020, and subject to appropriation by the Legislature, a qualified taxpayer shall be eligible for a tax rebate based on the requirements set forth in this section.  b. The rebate shall be the lesser of $500 or an amount equal to the amount of tax paid after credits for the taxable year pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq. In the case of a qualified taxpayer who is a part-year resident during the taxable year, the amount of the rebate shall be pro-rated, based upon the total number of months of the taxpayer's residency during the taxable year. c. The director shall issue rebates to qualified taxpayers between July 1 and July 31 of the subsequent taxable year, provided however, in the case of a qualified taxpayer who is granted an extension of time for filing a return, the director may issue the rebate between July 1 and December 31 of the subsequent taxable year.  d. The director is authorized to issue rules and regulations as necessary to implement this section.  e. The director may recover rebates issued in error or as a result of misrepresentation in the same manner as a deficiency with respect to a payment of a State tax in accordance with the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.  f. Any rebate issued pursuant to this section shall not be considered gross income for purposes of the New Jersey Gross Income Tax Act. g. As used in this section: "Qualified taxpayer" means an individual who has timely filed a resident return, is a resident of this State during the taxable year, and who had during the taxable year: (1) at least one qualifying child; (2) gross income not exceeding $150,000 for married individuals filing a joint return and an individual filing as a head of household or as a surviving spouse, or $75,000 for married individuals filing separately and an individual filing as a single taxpayer; and (3) a gross income tax liability greater than zero.  "Qualifying child" means the same as defined in section 152 of the Internal Revenue Code (26 U.S.C. s.152), where claimed as a dependent on a resident return under the New Jersey Gross Income Tax Act. L.2020, c.94, s.3.
NJ Rev Stat § 54A:10-1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-1 - Short title

54A:10-1. Short title  This act shall be known and may be cited as the "State Revenue Sharing Act of 1976" . L.1976, c. 73, s. 1.
NJ Rev Stat § 54A:10-2 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-2 - Legislative declaration.

54A:10-2. Legislative declaration.  It is hereby declared that because municipalities are limited in their means for raising revenues, that it is the obligation of the State to provide assistance which will benefit all local taxpayers, as a supplement to all other forms of aid. L.1976, c. 73, s. 2.