N.J. Stat. § 54A:9-25.47

Current through L. 2024, c. 87.
Section 54A:9-25.47 - "New Jersey Pediatric Cancer Research Fund."
a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Pediatric Cancer Research Fund."
b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's refund or an enclosed contribution shall be deposited in the special fund.
c. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit net contributions collected pursuant to this section to the "New Jersey Pediatric Cancer Research Fund."
d. The Legislature shall annually appropriate all funds deposited in the "New Jersey Pediatric Cancer Research Fund" established pursuant to this section to the New Jersey State Commission on Cancer Research, established pursuant to section 4 of P.L. 1983, c.6 (C.52:9U-4), for pediatric cancer research projects.
e. As used in this section, "pediatric cancer research project" means a scientific research project approved pursuant to section 2 of P.L. 2021, c. 210(C.52:9U-6.4), which scientific research project focuses on the causes, prevention, education, screening, treatment, or cure of pediatric cancer, or the symptoms or effects experienced by patients following completion of a course of treatment for pediatric cancer, and may include, but shall not be limited to, basic, clinical, and epidemiologic research.

N.J.S. § 54A:9-25.47

Added by L. 2021, c. 210, s. 1, eff. 9/16/2021.