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NJ S3780

Bill

Status

Introduced

10/10/2024

Primary Sponsor

Jon Bramnick

Click for details

Origin

Senate

2024-2025 Regular Session

AI Summary

  • Excludes from New Jersey gross income tax any distributions from traditional IRAs made directly to qualified charitable organizations

  • Adds charitable distributions to the list of qualified distributions from Roth IRAs that are exempt from state income tax

  • Defines "qualified charitable organization" as any organization with 501(c)(3) tax-exempt status from the IRS, including charitable, religious, scientific, literary, and educational organizations

  • Takes effect immediately and applies to taxable years beginning on or after January 1 of the year following enactment

Legislative Description

Provides gross income tax exclusion for distributions from individual retirement accounts to qualified charitable organizations.

State Government, Wagering, Tourism & Historic Preservation

Last Action

Introduced in the Senate, Referred to Senate State Government, Wagering, Tourism & Historic Preservation Committee

10/10/2024

Committee Referrals

State Government, Wagering, Tourism & Historic Preservation10/10/2024

Full Bill Text

No bill text available