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NJ A4773
Bill
Status
3/19/2026
Primary Sponsor
Aura Dunn
Click for details
AI Summary
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Creates a New Jersey gross income tax deduction for charitable contributions made to qualified NJ-based charitable organizations during declared public health emergencies and for 30 days after they end
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Limits the deduction to $10,000 for married couples filing jointly or heads of household, and $5,000 for single filers, married individuals filing separately, or surviving spouses
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Defines qualified organizations as those registered under the Charitable Registration and Investigation Act (or exempt from it), maintaining an office or employing persons in NJ, and providing services in the state
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Applies retroactively to charitable contributions made on or after January 1, 2021, referencing the COVID-19 Public Health Emergency declared in Executive Order No. 103 of 2020
Legislative Description
Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations during public health emergency.
Commerce and Economic Development
Last Action
Introduced, Referred to Assembly Commerce and Economic Development Committee
3/19/2026