Allows gross income tax deduction for 50% of contributions of $100 or more to domestic violence shelters.

This bill (A2529) allows New Jersey taxpayers to deduct 50% of donations of $100 or more made to qualifying domestic violence shelters from their gross income. It directly affects New Jersey residents who contribute to shelters meeting state standards under the Shelters for Victims of Domestic Violence Act (P.L.1979, c.337). Shelters must verify compliance with Department of Human Services operating standards to qualify, and donors must provide proof to the Division of Taxation. The deduction applies to taxable years beginning January 1 after the bill's enactment.