WeVote
Log In

Bill

Bill

A 3190

Allows NJ gross income tax deduction for charitable contributions of food made from business inventory.

2026-2027 Regular Session Introduced by Brian Bergen and 3 co-sponsors

New Jersey allows an itemized gross income tax deduction for donations of apparently wholesome food from business inventory to eligible charities, mirroring 2013 federal rules.

Introduced, Referred to Assembly Commerce and Economic Development Committee
0
WeVote Research Nonpartisan
Bill Summary · A 3190

Summary of Bill A-3190 (Session 222, New Jersey)

Purpose

  • Allow a New Jersey gross income tax deduction for charitable contributions of food made from a business inventory.
  • The deduction mirrors the federal itemized deduction for such contributions under 26 U.S.C. § 170(e)(3) as in effect on December 31, 2013.
  • The deduction applies regardless of whether the taxpayer itemizes federal deductions.

Key Provisions

  • Deduction Type: The bill permits an itemized deduction on New Jersey gross income tax for charitable contributions of food that are made from a business inventory and donated to an eligible organization.
  • Federal Benchmark: The allowed deduction is the amount that would have been deductible under federal law for the same charitable contribution of food from business inventory, as of the 2013 federal rules.
    • Specifically, it references paragraph (3) of subsection (e) of section 170 of the federal Internal Revenue Code (26 U.S.C. § 170(e)(3)).
  • Definition of Food: The deduction applies to “apparently wholesome food”—food that meets applicable quality and labeling standards under federal, state, and local law, even if not readily marketable due to appearance, age, freshness, surplus, etc.
  • Eligible Donors/Recipients: The donation must be made to and accepted by a charitable organization that the IRS would recognize as eligible to receive tax-deductible contributions.
  • Tax Interaction: The deduction is an itemized deduction for New Jersey gross income tax purposes, and it is allowed even if the taxpayer does not itemize federal deductions.

Affected Parties

  • Taxpayers in New Jersey: Businesses and individuals who donate food from their inventory to charitable organizations can claim this deduction on their New Jersey gross income tax return.
  • Charitable Organizations: Eligible organizations that receive such food donations from business inventory would benefit indirectly by increased donations.
  • Tax Administration: Reform would require New Jersey to administer and verify the deduction consistency with the referenced federal standard.

Effective Date and Timeline

  • Effective Date: Immediate upon enactment.
  • Applicability: Taxable years beginning on or after January 1 following enactment.

Administrative/Policy Notes

  • The deduction is designed to align New Jersey state treatment with a specific federal deduction for donations of food from inventory, targeting reductions in food waste and support for hunger relief.
  • It does not require itemization of federal deductions to claim the New Jersey deduction, but clarifies it as an itemized deduction for the New Jersey gross income tax.

Additional Details

  • Sponsor and Support: Co-sponsors include Brian Bergen, Dawn Fantasia, Jay Webber, and Annette Quijano.
  • Action History: Introduced January 13, 2026; referred to Assembly Commerce and Economic Development Committee.

If you’d like, I can compare this bill to current New Jersey tax code or provide a simple example calculation showing how the deduction would affect a hypothetical taxpayer.

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

Sign in to ask a question.