reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54A:9-21 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-21 - Severability clause.

54A:9-21. Severability clause.  If any provision of this act, or any application of any provision, is held invalid, the invalidity shall not affect other applications of the provision, or other provisions of the act, which reasonably can be given effect despite the invalidity. L.1976, c. 47, s. 54A:9-21, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:9-24 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-24 - Repeal of Tax on Capital Gains and Other Unearned Income.

54A:9-24. Repeal of Tax on Capital Gains and Other Unearned Income.  Chapter 172, Laws of 1975 (C. 54:8B-1 et seq.) is hereby repealed, effective July 1, 1976, and shall be inoperative with respect to capital gains and other unearned income subject to tax, under said act, paid or accrued on and after said date. Such repeal shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any taxable year or part of a taxable year prior to July 1, 1976, nor shall this act affect the legal authority to assess and collect the taxes which may be or have been due and payable under said chapter 172, laws of 1975 as amended, together with such interest and penalties as would have accrued thereon under any provision of law amended or repealed hereby; nor shall this act invalidate any assessments or affect any proceeding for the enforcement thereof. In the event of such repeal, the adjusted gross income requirements and the personal exemptions allowed shall be prorated according to the number of taxable months required to be reported divided by 12. The taxpayer may, at his option, determine actual adjusted gross income for the period required to be reported. L.1976, c. 47, s. 54A:9-24, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:9-25 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25 - Property Tax Relief Fund.

54A:9-25. Property Tax Relief Fund.  Taxes collected under the provisions of this act shall be deposited by the State Treasurer in a special account to be known as the Property Tax Relief Fund. Moneys in the Property Tax Relief Fund shall be annually appropriated, pursuant to formulas established from time to time by the Legislature, to the several counties, municipalities and school districts of this State exclusively for the purpose of providing property tax relief and for the purpose of reducing or offsetting property taxes, including the funding of the requirements of P.L.1975, c. 212, and homestead exemptions under 1976 Assembly Bill No. 1330, as said acts may hereafter be amended or supplemented and provided there may be deducted the administrative costs of the collection hereof and in replacement of revenues resulting from the repeal of certain laws under this and companion legislation. L.1976, c. 47, s. 54A:9-25, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:9-25.1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.1 - Gubernatorial Election Fund checkoff.

54A:9-25.1. Gubernatorial Election Fund checkoff.  There is hereby established within the General Treasury a special fund to be known as the "Gubernatorial Elections Fund." Where a taxpayer has indicated on a return filed pursuant to this act that one dollar of his taxes is to be reserved for such fund, the Treasurer shall credit such fund from the taxes collected under the provisions of this act. The fund shall be available for appropriation pursuant to section 5 of P.L.1974, c. 26 (C.19:44A-30), provided however that establishment of the "Gubernatorial Elections Fund" shall in no way affect the operation of said section.  Blank forms of return provided by the director for use in reporting under this act shall include, in a conspicuous place, the opportunity for a taxpayer to indicate his preference under this section in substantially the following manner:  Yes No "Gubernatorial Elections Fund" Do you wish to designate $1 of your taxes for this fund? NOTE: If you check the "Yes" If joint return, does  box(es) it will not increase your spouse wish to  your tax or reduce your refund. designate $1?  L.1976, c. 47, s. 54A:9-25.1, eff. July 8, 1976, operative Aug. 30, 1976. Amended by L.1980, c. 74, s. 16, eff. July 23, 1980.
NJ Rev Stat § 54A:9-25.2 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.2 - "Endangered and Nongame Species of Wildlife Conservation Fund."

54A:9-25.2 "Endangered and Nongame Species of Wildlife Conservation Fund."  1. There is hereby established in the Department of the Treasury a special fund to be known as the "Endangered and Nongame Species of Wildlife Conservation Fund." 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 be deposited in such fund. The Director of the Division of Taxation shall provide the taxpayer with the opportunity to indicate his preference on the tax return in substantially the following way: Endangered and Nongame Species of Wildlife Conservation Fund: I wish to contribute $10 , $20 , other amount $...... , to this fund. The State Treasurer shall deposit into the fund all moneys designated for the fund pursuant to this supplementary act.  L.1981,c.170,s.1; amended 1991, c.287, s.2; 1998, c.153, s.1.
NJ Rev Stat § 54A:9-25.3 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.3 - Appropriation of deposited moneys.

54A:9-25.3. Appropriation of deposited moneys.  The Legislature shall annually appropriate all moneys deposited in the "Endangered and Nongame Species Conservation Fund" established pursuant to this act to the Department of Environmental Protection to effectuate the purposes of P.L.1973, c. 309 (C. 23:2A-1 et seq.). L.1981, c. 170, s. 2, eff. June 19, 1981.
NJ Rev Stat § 54A:9-25.4 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.4 - "Children's Trust Fund."

54A:9-25.4 "Children's Trust Fund."  2. a. There is established in the Department of the Treasury a special fund to be known as the "Children's Trust 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 be deposited in the special fund. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate his preference on the tax return in substantially the following manner:  Children's Trust Fund: I wish to contribute $10 , $20 , other amount $...... , to this fund. The State Treasurer shall deposit into the fund all moneys designated for the fund pursuant to this act.  L.1985,c.197,s.2; amended 1991, c.287, s.1; 1998, c.153, s.2.
NJ Rev Stat § 54A:9-25.5 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.5 - All funds to commission.

54A:9-25.5. All funds to commission.  The Legislature shall annually appropriate all moneys deposited in the "Children's Trust Fund" established by this act to the Child Life Protection Commission to effectuate the purposes of sections 4 and 5 of this act.  L. 1985, c. 197, s. 3.
NJ Rev Stat § 54A:9-25.6 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.6 - Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return.

54A:9-25.6 Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return.  1. 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 Vietnam Veterans' Memorial Fund established pursuant to section 4 of P.L.1985, c.494 (C.52:18A-208). The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return to contribute to the fund in substantially the following way: "Vietnam Veterans' Memorial Fund: I wish to contribute $10 , $20 , other amount $........ to this fund."  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 Vietnam Veterans' Memorial Fund.  L.1994,c.139,s.1; amended 1998, c.153, s.3.
NJ Rev Stat § 54A:9-25.7 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.7 - "New Jersey Breast Cancer Research Fund."

54A:9-25.7 "New Jersey Breast Cancer Research Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Breast 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 tax refund or an enclosed contribution be deposited in the special fund. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return in substantially the following way: New Jersey Breast Cancer Research Fund: I wish to contribute $10 , $20 , other amount $....... to this fund.  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 New Jersey Breast Cancer Research Fund. L.1995,c.26,s.1; amended 1998, c.153, s.4.
NJ Rev Stat § 54A:9-25.8 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.8 - Legislative appropriations; breast cancer research project defined.

54A:9-25.8. Legislative appropriations; breast cancer research project defined.  2. The Legislature shall annually appropriate all monies deposited in the "New Jersey Breast Cancer Research Fund" established pursuant to this act to the New Jersey State Commission on Cancer Research, established pursuant to P.L.1983, c.6 (C.52:9U-1 et seq.) for breast cancer research projects. As used in this act, "breast cancer research project" means a scientific research project which is approved by the commission and which focuses on the causes, prevention, screening, treatment or cure of breast cancer and may include, but is not limited to, basic, behavioral, clinical, demographic, epidemiologic and psychosocial research.  L.1995,c.26.s.2.
NJ Rev Stat § 54A:9-25.9 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.9 - U.S.S. New Jersey Educational Museum Fund; tax return contribution.

54A:9-25.9 U.S.S. New Jersey Educational Museum Fund; tax return contribution.  1. 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 be deposited in the U.S.S. New Jersey Educational Museum Fund established pursuant to this act. The Director of the Division of Taxation shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return to contribute to the fund in substantially the following way: "U.S.S. New Jersey Educational Museum Fund: I wish to contribute $10 , $20 , other amount $...... to this fund." L.1995,c.299,s.1; amended 1998, c.153, s.5.
NJ Rev Stat § 54A:9-25.10 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.10 - U.S.S. New Jersey Educational Museum Fund established.

54A:9-25.10 U.S.S. New Jersey Educational Museum Fund established.  2. There is established in the Department of the Treasury a special fund to be known as the U.S.S. New Jersey Educational Museum Fund. The State Treasurer shall deposit into the fund net contributions collected pursuant to this act. All moneys deposited in the U.S.S. New Jersey Educational Museum Fund shall be annually appropriated to the Home Port Alliance to support the maintenance and operation of the U.S.S. New Jersey as a memorial and museum.  L.1995, c.299, s.2; amended 1998, c.153, s.6; 2007, c.262, s.4.
NJ Rev Stat § 54A:9-25.11 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.11 - Cost incurred, deducted from receipts.

54A:9-25.11. Cost incurred, deducted from receipts.  3. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to section 1 of this act, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. L.1995,c.299,s.3.
NJ Rev Stat § 54A:9-25.12 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.12 - "Drug Abuse Education Fund."

54A:9-25.12. "Drug Abuse Education Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "Drug Abuse Education 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. 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 "Drug Abuse Education Fund." L.1999,c.12,s.1.
NJ Rev Stat § 54A:9-25.13 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.13 - Appropriation of all funds deposited in "Drug Abuse Education Fund."

54A:9-25.13. Appropriation of all funds deposited in "Drug Abuse Education Fund."  2. The Legislature shall annually appropriate all funds deposited in the "Drug Abuse Education Fund" established pursuant to this act to the Department of Education for distribution to non-governmental entities operating in the public interest that, utilizing law enforcement personnel, provide drug abuse education programs on a Statewide basis, such as, but not limited to, Project DARE (Drug Abuse Resistance Education). Any costs incurred by the Department of Education for 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. L.1999,c.12,s.2.
NJ Rev Stat § 54A:9-25.14 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.14 - Taxpayer options to contribute portion of refund to certain funds, methodology.

54A:9-25.14 Taxpayer options to contribute portion of refund to certain funds, methodology.  1. The Director of the Division of Taxation shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return that a portion of the taxpayer's tax refund or an enclosed contribution be contributed to a fund that the taxpayer has, by statute, the opportunity to contribute to on the taxpayer's New Jersey gross income tax return. Except as may otherwise be provided by the authorizing statute, the taxpayer shall indicate the taxpayer's preference on the tax return by numerical designation coding or codings. The numbers used in the coding shall be in numerical sequence, with the lowest number to be assigned to the fund established by the first statute authorizing such a fund, and the coding of other funds to continue in that sequence assigned in order corresponding to the order in which the several statutes authorizing those other funds were enacted. Subject to the foregoing provisions of this section, the director shall determine the form and manner of the indication, and the presentation and explanation of the taxpayer's contribution options in the return instructions. L.1999,c.21,s.1.
NJ Rev Stat § 54A:9-25.15 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.15 - Option to contribute portion of tax refund to Korean Veterans' Memorial Fund.

54A:9-25.15 Option to contribute portion of tax refund to Korean Veterans' Memorial Fund.  1. 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 "Korean Veterans' Memorial Fund," established pursuant to section 4 of P.L.1996, c.72 (C.52:18A-218). 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 "Korean Veterans' Memorial Fund." L.1999,c.92,s.1.
NJ Rev Stat § 54A:9-25.16 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.16 - Appropriation of funds deposited.

54A:9-25.16 Appropriation of funds deposited.  2. The Legislature shall annually appropriate all funds deposited in the "Korean Veterans' Memorial Fund" to the Department of Military and Veterans' Affairs. L.1999, c.92, s.2; amended 2013, c.253, s.52.
NJ Rev Stat § 54A:9-25.17 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.17 - "Organ and Tissue Donor Awareness Education Fund."

54A:9-25.17 "Organ and Tissue Donor Awareness Education Fund."  1. a. There is established in the Department of the Treasury a special fund to be known as the "Organ and Tissue Donor Awareness Education 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 "Organ and Tissue Donor Awareness Education Fund." d. Revenues derived from the issuance of special "Be An Organ Donor" license plates, pursuant to P.L.2001, c.164 (C.39:3-27.127 et al.), shall be deposited in the fund and shall be allocated as provided in subsection c. of section 1 of P.L.2001, c.164 (C.39:3-27.127). L.1999,c.386,s.1; amended 2001, c.164, s.5.
NJ Rev Stat § 54A:9-25.18 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.18 - Appropriation of funds in Organ and Tissue Donor Awareness Education Fund.

54A:9-25.18 Appropriation of funds in Organ and Tissue Donor Awareness Education Fund.  2. Except for those funds deposited and allocated pursuant to paragraphs (1) and (2) of subsection c. of section 1 of P.L.2001, c.164 (C.39:3-27.127), the Legislature shall annually appropriate all funds deposited in the "Organ and Tissue Donor Awareness Education Fund" established pursuant to this act to the organ procurement organizations designated by the federal government to provide services in this State. These funds shall be proportionally distributed to the organ procurement organizations, based upon the adjusted population base specified by the federal Health Care Financing Administration for these organizations, for expenses and educational materials concerning organ donor and tissue sharing Statewide. L.1999,c.386,s.2; amended 2001, c.164, s.6.
NJ Rev Stat § 54A:9-25.19 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.19 - NJ-AIDS Services Fund; tax return contribution

54A:9-25.19. NJ-AIDS Services Fund; tax return contribution  1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ-AIDS Services 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 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 the 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 into the "NJ-AIDS Services Fund" net contributions collected pursuant to this section for distribution to the Commissioner of Health and Senior Services, for grants to agencies within the State assisting and supporting individuals living with HIV/AIDS. d. The Legislature shall annually appropriate all funds deposited in the "NJ-AIDS Services Fund" to the Department of Health and Senior Services and the Department of the Treasury in accordance with the purposes and provisions of this act. L.2001,c.217.
NJ Rev Stat § 54A:9-25.20 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.20 - "Literacy Volunteers of America - New Jersey Fund;" tax return contribution

54A:9-25.20. "Literacy Volunteers of America - New Jersey Fund;" tax return contribution  1. a. There is established in the Department of the Treasury a special fund to be known as the "Literacy Volunteers of America - New Jersey 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 "Literacy Volunteers of America - New Jersey Fund." d. The Legislature shall annually appropriate all funds deposited in the "Literacy Volunteers of America - New Jersey Fund" established pursuant to this section to the Literacy Volunteers of America - New Jersey, Inc., for the purposes of literacy training, technical assistance, and program development. L.2001,c.273.
NJ Rev Stat § 54A:9-25.21 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:9-25.21 - "New Jersey Prostate Cancer Research Fund"; tax return contribution.

54A:9-25.21 "New Jersey Prostate Cancer Research Fund"; tax return contribution.  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Prostate 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 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 "New Jersey Prostate Cancer Research Fund." L.2001,c.305,s.1.