STATE OF NEW JERSEY
221st LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION
Sponsored by:
Assemblywoman AURA K. DUNN
District 25 (Morris and Passaic)
Co-Sponsored by:
Assemblywoman N.Munoz
SYNOPSIS
Provides for voluntary contributions by taxpayers on gross income tax returns for New Jersey Commission on Cancer Research.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act concerning voluntary contributions through gross income tax returns to support the New Jersey State Commission on Cancer Research, supplementing chapter 9 of Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey State Commission on Cancer Research Charitable Contribution Check-Off Fund."
b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's refund or an enclosed contribution shall be deposited in the special fund.
c. The State Treasurer shall deposit all contributions collected pursuant to this section in the "New Jersey State Commission on Cancer Research Charitable Contribution Check-Off Fund."
d. The Legislature shall annually appropriate all funds deposited in the "New Jersey State Commission on Cancer Research Charitable Contribution Check-Off Fund" to the New Jersey State Commission on Cancer Research, established pursuant to section 4 of P.L.1983, c.6 (C.52:9U-4), for approved research projects as defined in section 3 of P.L.1983, c.6 (C.52:9U-3).
2. This act shall take effect immediately and apply to taxable years beginning on or after January 1 next following the date of enactment.
STATEMENT
This bill establishes the "New Jersey State Commission on Cancer Research Charitable Contribution Check-Off Fund" and provides for a designation on the State gross income tax return that will permit taxpayers to make voluntary contributions to the fund to support cancer research projects that are approved by the New Jersey State Commission on Cancer Research. All taxpayer contributions will be provided to the commission. The bill does not permit any amount to be retained by the State from contribution amounts to cover administrative costs of the tax return check-off. The commission currently receives funding from more narrow and specific funding sources including: State appropriations from taxpayer donations from three more specific charitable check-offs on the State gross income tax return (Breast Cancer Research Fund, N.J.S.A.54A:9-25.8, Prostate Cancer Research Fund, N.J.S.A.54A:9-25.22, and Lung Cancer Research Fund, N.J.S.A.54A:9-25.27); proceeds from Conquer Cancer license plate sales, N.J.S.A.39:3-27.90, and private donations.
The voluntary contributions under this bill will allow for more general taxpayer support for approved scientific research projects which focus on the genetic, biochemical, viral, microbiological, and environmental causes of cancer, and may include, but are not limited to, behavioral, socio-economic, demographic, and psychosocial research or research into methods of clinical treatment; or which focuses on pain management and palliative care for persons diagnosed with cancer.
The New Jersey Commission on Cancer Research promotes significant and original research in New Jersey into the causes, prevention, treatment, and palliation of cancer and serves as a resource to providers and consumers of cancer services. Donations made through the commission fund groundbreaking cancer research that focuses on prevention and lifesaving treatments.