New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1544

Introduced
2/10/22  

Caption

Allows gross income tax deduction for certain donations to the Rutgers University Foundation.

Impact

If enacted, S1544 would amend the existing state tax code to include provisions for deductions related to donations to the Rutgers University Foundation. This change would primarily benefit taxpayers who contribute to the foundation, potentially increasing the volume of donations received, resulting in enhanced financial resources for the university. By allowing such deductions, the state government seeks to foster a culture of philanthropy towards higher education, aligning state tax incentives with federal tax policies regarding charitable contributions.

Summary

Senate Bill S1544 aims to allow a gross income tax deduction for certain donations made to the Rutgers University Foundation. The bill is designed to encourage charitable giving to the university by enabling taxpayers to deduct donation amounts from their gross income, as long as these contributions comply with the federal Internal Revenue Code's provisions for charitable deductions. This initiative represents an effort to bolster financial support for Rutgers through its foundation, which is responsible for fundraising activities for the institution.

Conclusion

Overall, Senate Bill S1544 is positioned to enhance support for Rutgers University while also engaging taxpayers through tax incentives. By creating a pathway for individuals to lessen their tax burdens while contributing to their state's education system, the bill aims to simultaneously accomplish philanthropic goals and promote economic growth within the realm of higher education funding.

Contention

Notable points of contention surrounding S1544 may include concerns over the implications of tax deductions for state revenue. Critics might argue that offering tax deductions can lead to decreased state tax income, impacting budget allocations for public services. Supporters, on the other hand, would likely counter that increased donations to educational institutions ultimately benefit the state’s economy and community by improving educational opportunities and supporting the workforce development.

Companion Bills

No companion bills found.

Previously Filed As

NJ A5598

Allows CBT and gross income tax deductions for certain charitable contributions of food made from business inventory.

NJ S3959

Allows gross income tax deduction for union dues paid to labor organizations.

NJ A3910

Allows gross income tax deductions totaling $300,000 over five taxable years for certain primary care physicians.

NJ A513

Provides gross income tax deductions for certain education loan payments made by certain taxpayers.

NJ S1066

Allows gross income tax deduction for union dues paid to labor organizations.

NJ A4830

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

NJ S1408

Allows gross income tax deduction for certain student loan interest.

NJ A2343

Allows gross income tax deduction for certain student loan interest.

NJ A933

Provides gross income tax deductions for certain education loan payments made by certain taxpayers.

NJ S3488

Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.

Similar Bills

No similar bills found.