Bill Text: NJ A2986 | 2012-2013 | Regular Session | Introduced
Bill Title: Establishes pilot program in DOE to provide after school programs to students in certain districts and allows tax credit for contributions to "After School Program Support Fund."
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2012-05-24 - Introduced, Referred to Assembly Education Committee [A2986 Detail]
Download: New_Jersey-2012-A2986-Introduced.html
Sponsored by:
Assemblywoman CONNIE WAGNER
District 38 (Bergen and Passaic)
SYNOPSIS
Establishes pilot program in DOE to provide after school programs to students in certain districts and allows tax credit for contributions to "After School Program Support Fund."
CURRENT VERSION OF TEXT
As introduced.
An Act concerning after school programs and supplementing chapter 6 of Title 18A of the New Jersey Statutes and P.L.1945, c.162 (C.54:10A-1 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. There is established in the Department of Education a three-year pilot program to provide after school programming to students in grades K through 8 in targeted school districts. The pilot program shall be offered for no more than four hours following the completion of the regular school day. The program shall offer: supplemental instruction in mathematics in the first hour; supplemental instruction in Language Arts Literacy in the second hour; dinner in the third hour; and assistance with daily homework assignments in the fourth hour of each day. Student participation in the pilot program shall be voluntary and shall be authorized by a parent.
b. The pilot program shall be implemented in the elementary and middle schools of the following school districts: Brick Township; Hillside; Lodi; Long Branch; Plainfield; Hamilton in Mercer County; and Washington Township in Gloucester County.
c. The Commissioner of Education shall provide pilot districts with curriculum and sample instructional materials that may be used to support implementation of the pilot program.
d. At the conclusion of the pilot program, the commissioner shall submit a report to the Governor, and to the Legislature pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1). The report shall contain information on the implementation of the pilot program and shall include the commissioner's recommendation on the feasibility of implementing the program on a Statewide basis.
e. The commissioner shall provide a grant from the "After School Program Support Fund" established pursuant to section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill) to each of the pilot districts to finance the costs associated with offering the pilot program.
2. There is created a special fund in the Department of Education, which shall be designated the "After School Program Support Fund." The fund shall be maintained in a separate account and administered by the commissioner to carry out the provisions of section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill). The fund shall consist of: (1) any monies appropriated by the State for the purposes of the fund; (2) any monies donated for the purposes of the fund; and (3) all interest and investment earnings received on monies in the fund. The fund shall be used to offer grants to school districts identified in subsection b. of section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill) to provide after school programming.
3. a. Subject to the restrictions established pursuant to subsection c. of this section, a taxpayer, upon application to the Director of the Division of Taxation in the Department of the Treasury, shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) for a privilege period, in an amount equal to 100% of the contribution made by the taxpayer to the "After School Program Support Fund" established pursuant to section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill) during the privilege period; provided that the taxpayer shall designate at the time the contribution is made that the contribution is made pursuant to P.L. , c. (C. ) (pending before the Legislature as this bill).
b. The order of priority of the credit allowed under this section and any other credits allowed by law shall be as prescribed by the director. The amount of the credit applied under this section against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) for a privilege period shall not reduce the tax liability to an amount less than the statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162 (C.54:10A-5). The amount of the credit otherwise allowable under this section which cannot be applied for the privilege period due to limitations of this subsection or under other provisions of P.L.1945, c.162 may be carried over, if necessary, to the seven privilege periods following the privilege period for which the credit was allowed.
c. The value of credits approved by the director pursuant to this section shall not exceed $14,500,000 in any State fiscal year. If the sum of the amount of tax credits authorized pursuant to this section in a State fiscal year exceeds the aggregate annual limit established pursuant to this subsection, tax credits shall be allowed in the order in which contributions are made until the limit is reached.
4. This act shall take effect immediately and shall first apply to the 2012-2013 school year.
STATEMENT
This bill establishes a three-year pilot program in the Department of Education to provide after school programming to students in grades K through 8 in the following targeted school districts: Brick Township; Hillside; Lodi; Long Branch; Plainfield; Hamilton in Mercer County; and Washington Township in Gloucester County. The pilot program will be offered for no more than four hours following the completion of the regular school day. Under the bill, the program will offer: supplemental instruction in mathematics in the first hour; supplemental instruction in Language Arts Literacy in the second hour; dinner in the third hour; and assistance with daily homework assignments in the fourth hour of each day. Student participation in the pilot program will be voluntary and must be authorized by a parent.
The bill directs the commissioner to provide pilot districts with curriculum and sample instructional materials that may be used to support implementation of the pilot program. Under the bill, the commissioner will provide a grant to each pilot district to support the program costs. Grants will be financed through a special fund established in the Department of Education called the "After School Program Support Fund." The "After School Program Support Fund" will include taxpayer contributions as well as any monies appropriated by the State for the purposes of the fund and all interest and investment earnings received on monies in the fund. At the conclusion of the pilot program, the commissioner must submit a report to the Governor and the Legislature, with information on the implementation of the pilot program and the commissioner's recommendation on the feasibility of implementing the program on a Statewide basis.
This bill would also allow a tax credit against the corporate business tax imposed under section 5 of P.L.1945, c.162 (C.54:10A-5) for a privilege period, in an amount equal to 100% of the contribution made by a taxpayer to the "After School Program Support Fund." The value of credits may not exceed $14,500,000 in any State fiscal year. If the amount of the tax credits exceeds the limit, the tax credits will be allowed in the order in which contributions are made until the limit is reached.
