New Jersey A 4773: Requires COAH to credit municipalities with units against fair share affordable housing obligation for certain types of housing; provides certain types of affordable housing units will be credited as two units.

Bill Text

A4773 

ASSEMBLY, No. 4773 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED MARCH 19, 2026

Sponsored by:

Assemblywoman� AURA K. DUNN

District 25 (Morris and Passaic)

Co-Sponsored by:

Assemblyman Scharfenberger and Assemblywoman Flynn

SYNOPSIS

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

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act allowing a gross income tax deduction for charitable 
contributions to certain New Jersey-based charitable organizations during a 
public health emergency.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a.� A taxpayer shall be 
allowed to deduct from gross income for a taxable year the amount of charitable 
contributions made to a qualified New Jersey-based charitable organization 
during the exclusion period.� The deduction allowed pursuant to this section 
shall not exceed $10,000 for a married taxpayer filing a joint return or an 
individual filing as head of household and $5,000 for a married individual 
filing a separate return, unmarried individuals other than individuals filing 
as head of household, or a surviving spouse.

���� b.��� As used in this section:

���� �Exclusion period� means while 
the Public Health Emergency declared by the Governor in Executive Order No. 103 
of 2020 is in effect or whenever a Public Health Emergency, pursuant to the 
"Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.), 
has been declared by the Governor and is in effect, and for 30 days after the 
conclusion of any current or future public health emergencies.

���� �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.16 (C.45:17A-26); 

���� (2)� maintains an office or 
employs persons in the State; and 

���� (3)� provides services in this 
State.

���� 2.��� This act shall take 
effect immediately and apply to charitable contributions made on or after 
January 1, 2021.

STATEMENT

���� This bill allows a New Jersey 
gross income tax deduction for charitable contributions made to qualified New 
Jersey-based charitable organizations. 

���� Under this bill, New Jersey 
gross income taxpayers may deduct, from gross income for the taxable year, 
charitable contributions made during the exclusion period to a qualified New 
Jersey-based charitable organization.� The bill provides that the amount of the 
deduction is limited to $10,000 for joint filers and head of households and 
$5,000 for single filers, married taxpayers filing separately, or surviving 
spouses.

���� The bill defines �qualified 
New Jersey-based charitable organization� as a charitable organization that is 
registered pursuant to the �Charitable Registration and Investigation Act,� or 
an organization that is exempt from the registration requirements of that act, 
and maintains an office, employs persons, and provides services in this State.� 
The bill also defines �exclusion period� as the period during which the Public 
Health Emergency declared by the Governor in Executive Order No. 103 of 2020 is 
in effect or whenever a Public Health Emergency has been declared by the 
Governor and is in effect, and for 30 days after the conclusion of any current 
or future public health emergencies.