New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4830

Introduced
10/24/22  

Caption

Allows gross income tax deduction for donations made to animal shelters.

Impact

If enacted, A4830 would have significant implications for state tax law by creating a new incentive for individuals to contribute financially to animal shelters. By introducing this tax deduction, the legislation aims to encourage donations and foster greater financial support for animal welfare organizations across the state. This could lead to improvements in the operational capabilities of these shelters, enhancing their ability to provide care for abandoned and at-risk animals.

Summary

Assembly Bill A4830 seeks to enhance support for animal welfare in New Jersey by allowing a gross income tax deduction for charitable contributions made to New Jersey-based animal shelters. Specifically, the bill proposes that taxpayers can deduct up to $1,500 for donations made to qualified animal shelters during a taxable year. The definition of 'animal shelter' within the bill encompasses licensed establishments that care for and distribute domestic companion animals in need, including those that are abandoned or lost.

Contention

While the bill has garnered support from various advocacy groups focused on animal welfare, it may also face opposition from those concerned about the fiscal implications of tax deductions on state revenue. Some critics may argue that providing tax deductions could potentially strain the state's budget, especially if the estimated uptake of the deduction is substantial. Additionally, ensuring that only genuinely charitable organizations qualify for this deduction will be critical to prevent misuse of the tax code.

Companion Bills

NJ S3450

Same As Allows gross income tax deduction for charitable contributions made to animal shelters.

Similar Bills

No similar bills found.