Bill Text: NJ S3194 | 2024-2025 | Regular Session | Introduced
Bill Title: Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-05-09 - Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee [S3194 Detail]
Download: New_Jersey-2024-S3194-Introduced.html
Sponsored by:
Senator M. TERESA RUIZ
District 29 (Essex and Hudson)
SYNOPSIS
Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.
CURRENT VERSION OF TEXT
As introduced.
An Act allowing a gross income tax deduction for donations of menstrual products, supplementing chapter 3 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. For taxable years beginning on or after January 1, 2022, a taxpayer that makes a donation of menstrual products to a qualified New Jersey-based charitable organization shall be allowed to deduct from gross income up to $120 of the value of the menstrual products that are donated to the charitable organization during the taxable year.
b. In order to claim the deduction allowed pursuant to this section, a taxpayer shall obtain a written statement from the New Jersey-based charitable organization substantiating each donation of menstrual products made during the taxable year for which the donation is allowed. At the time a donation is made, the taxpayer shall provide to the charitable organization any receipts issued to the taxpayer listing the price of the donated menstrual products. In the absence of such a receipt, the charitable organization shall record the fair market value of the donated menstrual products. The charitable organization, upon receipt of the donated menstrual products, shall issue to the taxpayer making the donation a written statement, signed and dated by an individual authorized to accept the donation on behalf of the charitable organization, that contains the type and quantity of the donated menstrual products, the name and address of the taxpayer making the donation, the name and address of the charitable organization, and, as provided by the taxpayer, the price of the donated menstrual products or the fair market value of the donated menstrual products. When filing a return that includes a claim for the deduction allowed pursuant to this section, the taxpayer shall include a copy of each written statement issued to the taxpayer by a charitable organization during the taxable year for which the deduction is allowed.
c. (1) A taxpayer shall not be subject to civil or criminal liability arising from the nature, age, packaging, or condition of apparently usable menstrual products that the taxpayer donates in good faith to a qualified New Jersey-based charitable organization pursuant to this section.
(2) A qualified New Jersey-based charitable organization shall not be subject to civil or criminal liability arising from the nature, age, packaging, or condition of apparently usable menstrual products that the charitable organization received as a donation in good faith pursuant to this section.
(3) Paragraphs (1) and (2) of this subsection shall not apply to an act or omission of a taxpayer or qualified New Jersey-based charitable organization, as applicable, constituting gross negligence or intentional misconduct that results in injury to or death of a user or recipient of a menstrual product donated pursuant to this section.
d. For the purposes of this section:
"Apparently usable" means, with respect to a product, that the product meets all quality and labeling standards imposed by Federal, State, and local laws and regulations even if the product may not be readily marketable.
"Menstrual products" means sanitary napkins, tampons, liners, cups, underwear, and any similar items used by an individual with respect to menstruation.
"Qualified New Jersey-based charitable organization" means a charitable organization that:
(1) is registered pursuant to the "Charitable Registration and Investigation Act," P.L.1994, c.16 (C.45:17A-18 et seq.), or an organization that is exempt from the registration requirements of that act pursuant to section 9 of P.L.1994, c.15 (C.45:17A-26);
(2) maintains an office or employs person in the State; and
(3) provides medical or social services in this State to people who menstruate.
2. This act shall take effect immediately.
STATEMENT
This bill allows a New Jersey gross income tax deduction for donations of menstrual products, meaning sanitary napkins, tampons, liners, cups, underwear, and any similar items used by an individual with respect to menstruation, that are made to qualified State-based charitable organizations. The bill caps the deduction at $120 per taxpayer for a taxable year.
In order to claim the deduction allowed under this bill, a taxpayer is required to obtain a written statement from each qualified New Jersey-based charitable organization substantiating each donation of menstrual products made by the taxpayer during the taxable year.
The bill provides that taxpayers and qualified New Jersey-based charitable organizations will not be subject to civil or criminal liability arising from the nature, age, packaging, or condition of apparently usable menstrual products donated in good faith pursuant to the bill. Under the bill, "apparently usable" means, with respect to a product, that the product meets all quality and labeling standards imposed by Federal, State, and local laws and regulations even if the product may not be readily marketable. This release from liability will not apply to an act or omission constituting gross negligence or intentional misconduct that results in injury to or death of a user or recipient of a donated menstrual product.
The bill defines "qualified New Jersey-based charitable organization" as a charitable organization that: (1) is registered pursuant to the "Charitable Registration and Investigation Act," P.L.1994, c.16 (C.45:17A-18 et seq.), or an organization that is exempt from the registration requirements of that act pursuant to section 9 of P.L.1994, c.15 (C.45:17A-26); (2) maintains an office or employs person in the State; and (3) provides medical or social services in this State to people who menstruate.
