WeVote
Log In

Bill

Bill

A 4773

Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations during public health emergency.

2026-2027 Regular Session Introduced by Aura Dunn and 2 co-sponsors

The bill provides a New Jersey gross income tax deduction for charitable contributions to qualified New Jersey-based charities made during a declared public health emergency, with

Introduced, Referred to Assembly Commerce and Economic Development Committee
0
WeVote Research Nonpartisan
Bill Summary · A 4773

Summary of New Jersey Bill A-4773 (Session 222)

Purpose and intent

  • The bill creates a gross income tax deduction for charitable contributions made during a declared public health emergency to certain New Jersey-based charitable organizations.
  • The deduction is intended to encourage charitable giving during periods of public health emergencies.

Key provisions

Deduction amount and scope

  • Taxpayers may deduct from gross income the amount of charitable contributions made during the exclusion period to a qualified New Jersey-based charitable organization.
  • Maximum deduction amounts:
    • $10,000 for married couples filing jointly or for an individual filing as head of household.
    • $5,000 for married individuals filing separately, unmarried individuals (other than head of household), or surviving spouses.

Exclusion period

  • The “exclusion period” is defined as:
    • The duration of the Public Health Emergency declared by the Governor in Executive Order No. 103 of 2020, or any Public Health Emergency declared under the Emergency Health Powers Act, and in effect,
    • Plus 30 days after the conclusion of any current or future public health emergencies.

Qualified New Jersey-based charitable organization

A “qualified New Jersey-based charitable organization” must meet all of the following:
1. Be registered under the Charitable Registration and Investigation Act, or be an organization exempt from registration under that Act.
2. Maintain an office or employ persons in New Jersey.
3. Provide services in New Jersey.

Effective date

  • The act takes effect immediately and applies to charitable contributions made on or after January 1, 2021.

Who is affected

  • New Jersey gross income tax filers who make charitable contributions during the defined exclusion period to qualified New Jersey-based charitable organizations.
  • Eligible charitable organizations meeting the “New Jersey-based” criteria (registered or exempt under the Charitable Registration and Investigation Act, with a New Jersey presence and services).

Procedural and timeline notes

  • Introduced and referred to the Assembly Commerce and Economic Development Committee on March 19, 2026.
  • Co-sponsors: Aura Dunn, Vicky Flynn, Gerry Scharfenberger.

Practical impact

  • Provides an additional incentive (a tax deduction) for charitable giving during public health emergencies, potentially increasing charitable support for New Jersey-based organizations during those periods.
  • The deduction is limited by per-taxpayer caps, which may affect higher-income filers less if their contributions remain within the limits.

Considerations for readers

  • Taxpayers should track contributions made during the exclusion period to ensure they fall within the defined deduction window.
  • The definition of a qualified organization requires New Jersey operations (office or employment) and services in-state, in addition to registration or exemption status.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.