Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations during public health emergency.

A4773

ASSEMBLY, No. 4773

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 19, 2026

Sponsored by:

Assemblywoman� AURA K. DUNN

District 25 (Morris and Passaic)

Co-Sponsored by:

Assemblyman Scharfenberger and Assemblywoman Flynn

SYNOPSIS

���� Allows gross income tax deduction for charitable
contributions to certain New Jersey-based charitable organizations during
public health emergency.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
allowing a gross income tax deduction for charitable
contributions to certain New Jersey-based charitable organizations during a
public health emergency.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� a.� A taxpayer shall be
allowed to deduct from gross income for a taxable year the amount of charitable
contributions made to a qualified New Jersey-based charitable organization
during the exclusion period.� The deduction allowed pursuant to this section
shall not exceed $10,000 for a married taxpayer filing a joint return or an
individual filing as head of household and $5,000 for a married individual
filing a separate return, unmarried individuals other than individuals filing
as head of household, or a surviving spouse.

���� b.��� As used in this section:

���� �Exclusion period� means while
the Public Health Emergency declared by the Governor in Executive Order No. 103
of 2020 is in effect or whenever a Public Health Emergency, pursuant to the
"Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.),
has been declared by the Governor and is in effect, and for 30 days after the
conclusion of any current or future public health emergencies.

���� �Qualified New Jersey-based
charitable organization� means a charitable organization that:

���� (1)� is registered pursuant to
the �Charitable Registration and Investigation Act,� P.L.1994, c.16
(C.45:17A-18 et seq.), or an organization that is exempt from the registration
requirements of that act pursuant to section 9 of P.L.1994, c.16 (C.45:17A-26);

���� (2)� maintains an office or
employs persons in the State; and

���� (3)� provides services in this
State.

���� 2.��� This act shall take
effect immediately and apply to charitable contributions made on or after
January 1, 2021.

STATEMENT

���� This bill allows a New Jersey
gross income tax deduction for charitable contributions made to qualified New
Jersey-based charitable organizations.

���� Under this bill, New Jersey
gross income taxpayers may deduct, from gross income for the taxable year,
charitable contributions made during the exclusion period to a qualified New
Jersey-based charitable organization.� The bill provides that the amount of the
deduction is limited to $10,000 for joint filers and head of households and
$5,000 for single filers, married taxpayers filing separately, or surviving
spouses.

���� The bill defines �qualified
New Jersey-based charitable organization� as a charitable organization that is
registered pursuant to the �Charitable Registration and Investigation Act,� or
an organization that is exempt from the registration requirements of that act,
and maintains an office, employs persons, and provides services in this State.�
The bill also defines �exclusion period� as the period during which the Public
Health Emergency declared by the Governor in Executive Order No. 103 of 2020 is
in effect or whenever a Public Health Emergency has been declared by the
Governor and is in effect, and for 30 days after the conclusion of any current
or future public health emergencies.