reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.29 - "NJ National Guard State Family Readiness Council Fund."

54A:9-25.29 "NJ National Guard State Family Readiness Council Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ National Guard State Family Readiness Council 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 National Guard State Family Readiness Council Fund."
d. The Legislature shall annually appropriate all funds deposited in the "NJ National Guard State Family Readiness Council Fund" established pursuant to this section to the National Guard State Family Readiness Council for the purposes of providing support to members of the New Jersey National Guard and their families affected by extended deployment during Operations Enduring Freedom and Iraqi Freedom.
L.2011, c.117, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.30 - "American Red Cross-NJ Fund."

54A:9-25.30 "American Red Cross-NJ Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "American Red Cross-NJ 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 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 "American Red Cross-NJ Fund."
d. The Legislature shall annually appropriate all funds deposited in the "American Red Cross-NJ Fund" to the American Red Cross of Central New Jersey for allocation to each of the New Jersey Chapters of the American Red Cross to support its programs of emergency response with its aim of preventing and relieving suffering.
L.2011, c.211, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.31 - "Girl Scouts Councils in New Jersey Fund."

54A:9-25.31 "Girl Scouts Councils in New Jersey Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "Girl Scouts Councils 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 "Girl Scouts Councils 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 to the "Girl Scouts Councils in New Jersey Fund."
d. The Legislature shall annually appropriate all monies deposited in the "Girl Scouts Councils in New Jersey Fund" established pursuant to this section for distribution in equal amounts among the chartered local councils of the Girl Scouts of the United States of America in New Jersey for the purposes of supporting their programs and services.
L.2011, c.227, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.32 - "2014 NJ Special Olympics Home Team Fund."

54A:9-25.32 "2014 NJ Special Olympics Home Team Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "2014 NJ Special Olympics Home Team Fund."
b. For the taxable years beginning in calendar years 2012 and 2013, 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 "2014 NJ Special Olympics Home Team 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 "2014 NJ Special Olympics Home Team Fund."
d. The Legislature shall annually appropriate all funds deposited in the "2014 NJ Special Olympics Home Team Fund" to Special Olympics New Jersey. All monies appropriated to Special Olympics New Jersey shall be used solely to fund expenses associated with the training of New Jersey athletes participating in the 2014 Special Olympics USA Games and the participation of New Jersey athletes in the 2014 Special Olympics USA Games, including but not limited to: equipment, insurance, room and board, travel, and uniforms.
e. On the first day of the seventh month after the conclusion of the 2014 Special Olympics USA Games, monies within the "2014 NJ Special Olympics Home Team Fund" shall be appropriated to Special Olympics New Jersey and used solely to fund expenses associated with New Jersey athletes' training for and participation in future Special Olympics games, including but not limited to: equipment, insurance, room and board, travel, and uniforms.
L.2013, c.13, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.33 - "Homeless Veterans Grant Fund."

54A:9-25.33 "Homeless Veterans Grant Fund."
4. a. There is established in the Department of the Treasury a special fund to be known as the "Homeless Veterans Grant 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 such 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 "Homeless Veterans Grant Fund."
d. The Legislature shall annually appropriate all funds deposited in the "Homeless Veterans Grant Fund" to the Department of Military and Veterans' Affairs to be used exclusively for the awarding of grants to organizations that assist homeless veterans in this State under the New Jersey Homeless Veterans Grant Program established pursuant to section 3 of P.L.2013, c.239 (C.38A:3-6.2b). The Legislature may deposit funds not collected pursuant to this section into the "Homeless Veterans Grant Fund," as it may, from time to time, deem appropriate.
L.2013, c.239, s.4.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.34 - "The Leukemia & Lymphoma Society - New Jersey Fund."

54A:9-25.34 "The Leukemia & Lymphoma Society - New Jersey Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as "The Leukemia & Lymphoma Society - 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 Leukemia & Lymphoma Society - New Jersey Fund."
d. The Legislature shall annually appropriate all funds deposited in "The Leukemia & Lymphoma Society - New Jersey Fund" established pursuant to this section to the New Jersey chapter of The Leukemia & Lymphoma Society, for the purposes of providing support programs for leukemia and lymphoma patients and their families, advocacy for research, and public education on the issues of leukemia and lymphoma.
L.2013, c.244, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.35 - "Northern New Jersey Veterans Memorial Cemetery Development Fund."

54A:9-25.35 "Northern New Jersey Veterans Memorial Cemetery Development Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "Northern New Jersey Veterans Memorial Cemetery Development 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 "Northern New Jersey Veterans Memorial Cemetery Development Fund."
d. The Legislature shall annually appropriate all funds deposited in the "Northern New Jersey Veterans Memorial Cemetery Development Fund" established pursuant to this section to the Department of Military and Veterans' Affairs for the purposes of facilitating the development and operation of the Northern New Jersey Veterans Memorial Cemetery.
L.2013, c.4, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.36 - "New Jersey Farm to School and School Garden Fund."

54A:9-25.36 "New Jersey Farm to School and School Garden Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Farm to School and School Garden 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 Taxation. The State Treasurer shall deposit net contributions collected pursuant to this section to the "New Jersey Farm to School and School Garden Fund."
d. The Legislature shall annually appropriate all funds deposited in the "New Jersey Farm to School and School Garden Fund" established pursuant to this section to the New Jersey Department of Agriculture for use in support of its Farm to School program and grants for the development and expansion of the Farm to School program and school gardens activities.
L.2014, c.38, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-25.37 - "Local Library Support Fund," contributions through gross income tax returns permitted.

54A:9-25.37 "Local Library Support Fund," contributions through gross income tax returns permitted.
1. a. There is established in the Department of the Treasury a special fund to be known as the "Local Library Support 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 gross income tax refund or an enclosed contribution be deposited in the "Local Library Support Fund" and provided to the State Librarian, who shall annually distribute the moneys received from the "Local Library Support Fund" in accordance with the State Library Aid Law, N.J.S.18A:74-1 et seq.
c. Any costs incurred by the Division of Taxation for collection or administration attributable to the "Local Library 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 "Local Library Support Fund."
d. The Legislature shall annually appropriate all moneys deposited in the "Local Library Support Fund" established pursuant to subsection a. of this section to the State Librarian, who shall annually distribute the moneys received from the "Local Library Support Fund" in accordance with the State Library Aid Law, N.J.S.18A:74-1 et seq.
e. As used in this section:
"County library" means a public library established pursuant to chapter 33 of Title 40 of the Revised Statutes.
"Local library" means a county library or a municipal library.
"Municipal library" means a public library established pursuant to chapter 54 of Title 40 of the Revised Statutes.
L.2014, c.47, s.1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 be limited to, basic, clinical, and epidemiologic research.
L.2021, c.210, s.1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-3 - Definitions.

54A:10-3. Definitions.
For the purposes of this act, unless the context clearly requires a different meaning:
a. "Director" means the Director of the Division of Taxation in the Department of the Treasury.
b. "Fund" means the Revenue Sharing Fund created herein.
c. "Senior citizen deductions" and "deductions for citizens less than 65 years of age who are permanently and totally disabled, and their surviving spouses in certain cases" means the actual amount of the deductions allowed pursuant to section 4 of P.L.1971, c. 20 (C. 54:4-8.52).
d. "Veterans deductions" means the actual amount of the deduction allowed pursuant to section 2 of this act.
e. "Effective tax rate," with respect to each municipality, means the total tax levy for the current year for 1976 and the pretax year thereafter on which the tax rate is computed divided by the apportionment valuation for the current year for 1976 and the pretax year thereafter as shown in the Table of Aggregates, prepared pursuant to R.S. 54:4-52.
L.1976, c. 73, s. 3. Amended by L.1978, c. 66, s. 1, eff. July 3, 1978.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-4 - Revenue sharing fund; creation; distributions to municipalities.

54A:10-4. Revenue sharing fund; creation; distributions to municipalities.
There is hereby created within the General Treasury a Revenue Sharing Fund of $50 million of the net revenues from the New Jersey Gross Income Tax Act.
Distribution of the revenue from the fund shall be made annually to all municipalities with an effective tax rate in excess of $1.00 per $100.00 of true valuation in the proportion which the population of the qualifying municipality bears to the total population of all qualifying municipalities of the State according to the most recent State population estimates published by the New Jersey Department of Labor and Industry, except that in the year of promulgation of a Federal decennial census, the census figures shall be used.
L.1976, c. 73, s. 4.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-5 - Distribution of additional amount.

54A:10-5. Distribution of additional amount.
In addition to the amount determined in section 4 above, there shall be added to the amount to be distributed to each municipality the following:
a. An amount equivalent to the senior citizen deductions in each municipality, and;
b. An amount equivalent to the veterans' deductions in each municipality.
L.1976, c. 73, s. 5.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-6 - Annual computation of funds due each municipality; credit after prepayment of tax.

54A:10-6. Annual computation of funds due each municipality; credit after prepayment of tax.
Prior to November 1, 1976 and prior to November 1 in each year thereafter the director shall compute the amount of revenue sharing funds due each municipality for the succeeding year, and shall thereupon notify the governing body and the tax collector or other chief fiscal officer of each municipality of the amounts so determined. If a taxpayer has prepaid his tax, he shall be given a credit upon his subsequent tax payment.
L.1976, c. 73, s. 6.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-7 - Anticipation of revenues in municipal budget; reduction of property tax levy.

54A:10-7. Anticipation of revenues in municipal budget; reduction of property tax levy.
Upon notification by the director of the amount of revenue sharing funds due, the governing body of each municipality shall anticipate such revenues in its budget for the succeeding year and shall apply all such revenues to the reduction of the property tax levy.
L.1976, c. 73, s. 7.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-8 - Annual certification of funds due each municipality; payments.

54A:10-8. Annual certification of funds due each municipality; payments.
On or before December 1 annually, the director shall certify to the State Treasurer the amount of revenue sharing funds due each municipality under the provisions of this act. The State Treasurer upon the certification of the director and upon the warrant of the State Comptroller shall pay to each municipality the amount due as follows:
Revenue sharing funds, except for funds to be distributed under section 5 shall be paid annually in quarterly installments on February 1, May 1, August 1 and November 1. Revenue sharing funds to be distributed under section 5 shall be paid on November 1, 1977 and annually thereafter. Each installment shall consist of 25% of the total amount due.
L.1976, c. 73, s. 8.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-9 - Rules and regulations.

54A:10-9. Rules and regulations.
The director is hereby authorized to make such rules and regulations as may be necessary to carry out the provisions of this act. The Director of the Division of Local Government Services is hereby authorized to make such rules and regulations as may be necessary to carry out the provisions of this act with respect to tax bills and revisions thereof.
L.1976, c. 73, s. 9.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-10 - Inapplicability of act to program of aid or assistance in effect.

54A:10-10. Inapplicability of act to program of aid or assistance in effect.
Nothing herein contained shall affect any program of aid or assistance now in effect.
L.1976, c. 73, s. 10.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-11 - Veterans deductions; certification of number and amounts by county board of taxation.

54A:10-11. Veterans deductions; certification of number and amounts by county board of taxation.
On or before June 15, 1978 and on or before June 15 of each year thereafter, each county board of taxation shall, on a form prescribed by the Director of the Division of Taxation, certify to the director from the tax lists certified to it for each taxing district for the current tax year the following:
a. The number of veterans deductions allowed for the current tax year including those allowed by the tax collector up to May 31 of the current tax year;
b. The total dollar amount of veterans deductions for the current year including those allowed by the tax collector up to May 31 of the current tax year;
c. Separately, the number and dollar amount of veterans deductions allowed, or disallowed, for the period from June 1 to December 31 of the previous tax year beginning in 1979;
d. The totals for a., b., and c. above by district and for the county as a whole.
L.1978, c. 66, s. 2, eff. July 3, 1978.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:10-12 - Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment.

54A:10-12. Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment.
On or before September 15, 1978, the director shall certify to the State Treasurer the additional amount of revenue sharing funds due each municipality for the current tax year. The State Treasurer upon the certification of the director and upon the warrant of the State Comptroller shall pay to each municipality such additional amounts on or before November 1, 1978. In each year thereafter there shall be paid to each municipality the full amount of revenue sharing funds which shall include the additional amounts provided for by this act.
L.1978, c. 66, s. 3, eff. July 3, 1978.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:11-2 - Definitions relative to required health insurance coverage.

54A:11-2 Definitions relative to required health insurance coverage.
2. As used in this act:
"Affordable Care Act" means the federal "Patient Protection and Affordable Care Act," Pub.L.111-148, as amended by the federal "Health Care and Education Reconciliation Act of 2010," Pub.L.111-152, and any federal rules and regulations adopted pursuant thereto.
"Applicable individual" means the same as defined in 26 U.S.C. s.5000A(d)(1).
"Carrier" means any entity that contracts or offers to contract to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services, including a sickness and accident insurance company, a health maintenance organization, a hospital or health service corporation, a multiple employer welfare arrangement, an entity under contract with the State Health Benefits Program or the School Employees' Health Benefits Program to administer a health benefits plan, or any other entity providing a health benefits plan.
"Minimum essential coverage" means the same as defined in 26 U.S.C. s.5000A(f)(1).
L.2018, c.31, s.2.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:11-3 - Minimum essential coverage.

54A:11-3 Minimum essential coverage.
3. a. A taxpayer shall, for each month beginning after December 31, 2018, ensure that the taxpayer, if an applicable individual, and any dependent of the taxpayer who is an applicable individual, is covered under minimum essential coverage for that month.
b. In the case of any taxpayer who fails to meet the requirements of subsection a. of this section, there shall be imposed a State shared responsibility tax equal to a taxpayer's federal penalty that would apply for the taxable year under section 5000A of the Internal Revenue Code of 1986, as in effect on December 15, 2017 (26 U.S.C. s.5000A).
L.2018, c.31, s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:11-5 - Assessment, collection of tax.

54A:11-5 Assessment, collection of tax.
5. a. The tax imposed by this act shall be assessed and collected in the same manner as under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.; provided, however, that any funds collected pursuant to this act shall not be gross income tax revenue for purposes of N.J.S.54A:9-25.
b. Any funds collected pursuant to this act shall be deposited in the New Jersey Health Insurance Premium Security Fund created pursuant to P.L.2018, c.24 (C.17B:27A-10.1 et seq.). If the Commissioner of Banking and Insurance does not establish a health insurance reinsurance plan pursuant to P.L.2018, c.24 (C.17B:27A-10.1 et seq.), the funds collected pursuant to this act shall be deposited in the Health Care Subsidy Fund established pursuant to section 8 of P.L.1992, c.160 (C.26:2H-18.58), which may be used to improve and expand children's health insurance in the NJ FamilyCare Program, established pursuant to P.L.2005, c.156 (C.30:4J-8 et al.), and, to the extent possible, to maximize federal funding under Title XXI of the federal Social Security Act, subject to the approval of the Director of the Division of Budget and Accounting in the Department of the Treasury.
L.2018, c.31, s.5.