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New Jersey Bill A355 Establishes Gross Income Tax Credit for School Donations

Original title: Provides gross income tax credit for donations to eligible schools to assist in funding of student meals, medical supplies, and playground equipment.

Last action · January 13, 2026: Introduced, Referred to Assembly Commerce and Economic Development CommitteeSponsors: Flynn, Victoria A. and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

New Jersey introduces a 10 percent , capped at $500 per year, for taxpayers who make qualified donations to public or nonpublic elementary or secondary schools for student meals, medical supplies, or playground equipment starting in tax year 2022.

Why it matters

Taxpayers who contribute to local school programs can reduce their state income tax liability by up to $500 annually, while schools gain an incentive for private financial support directed toward meals, health supplies, and recreational facilities.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

taxpayer

Taxpayers who make qualified school donations are eligible to receive a tax credit of 10 percent of the donation value, up to $500 per year.

Directly affected

eligible school

Public and nonpublic elementary and secondary schools receive qualified donations and must issue written substantiation statements to donors.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What types of donations qualify for the tax credit?
Donations qualify if they are made to a public or nonpublic elementary or secondary school for student meal programs, medical supplies for student treatment, or playground equipment including shade structures.
What is the maximum tax credit a taxpayer can claim in a year?
The total amount of the credit for a taxpayer shall not exceed $500 for a taxable year.
What documentation is required to claim the tax credit?
Taxpayers must obtain a written statement from the eligible school substantiating each donation, signed and dated by an authorized individual, and include a copy of the statement when filing their tax return.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 13, 2026HouseIntroduced
    Introduced, Referred to Assembly Commerce and Economic Development Committee

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Flynn, Victoria A.Primary sponsorNo profile match

Connected Entities

General Assembly, Victoria A. Flynn, Assembly Commerce and Economic Development Committee and 1 more
OrganizationGeneral Assembly“New Jersey legislature body”Map →
PersonVictoria A. Flynn“Assemblywoman sponsoring A355”Map →
OrganizationAssembly Commerce and Economic Development Committee“Committee to which A355 was referred”Map →
PersonGerry Scharfenberger“Assemblyman sponsoring A355”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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