NJ S1886

Creates a New Jersey gross income tax deduction of up to $1,500 per taxable year for charitable contributions made to New Jersey-based animal shelters

Defines eligible "animal shelters" as licensed establishments that receive, house, and distribute domestic companion animals that are abandoned, lost, or in physical danger

Includes municipal animal control facilities contracted to receive animals delivered by animal control officers

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

Sponsored by Senator Latham Tiver representing District 8 (Atlantic and Burlington counties) for the 2026 legislative session