Provides for voluntary contributions by taxpayers on gross income tax returns to support NJ SHARES.

S 4196 creates a voluntary contribution option on New Jersey's gross income tax returns to support the NJ SHARES Fund. Taxpayers can choose to direct a portion of their tax refund or make an additional contribution to this fund when filing their returns. The collected funds will be distributed annually to NJ SHARES, Inc., a nonprofit organization that provides temporary energy bill assistance to New Jersey households facing short-term financial crises. This assistance is specifically for households not eligible for other income-based energy programs and who have a history of paying utility bills on time. The program does not require taxpayer contributions and operates through existing tax filing processes.