NJ S2256

Creates a New Jersey gross income tax deduction of up to $120 per year for taxpayers who donate menstrual products (sanitary napkins, tampons, liners, cups, underwear) to qualified state-based charitable organizations

Applies retroactively to taxable years beginning on or after January 1, 2022

Requires taxpayers to obtain written statements from charitable organizations documenting each donation, including type, quantity, and value of products donated

Provides civil and criminal liability protection for both donors and charitable organizations regarding the nature, age, packaging, or condition of donated products, except in cases of gross negligence or intentional misconduct

Qualifying charitable organizations must be registered under New Jersey's Charitable Registration and Investigation Act, maintain a state presence, and provide medical or social services to people who menstruate