New Jersey 2026-2027 Regular Session

New Jersey Senate Bill S2256

Introduced
1/13/26  

Caption

Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.

Impact

This legislation alters New Jersey state tax laws by introducing a specific deduction for donations of menstrual products, which were not previously covered under existing charitable donation policies. By incentivizing donations of products like sanitary napkins and tampons, the bill not only encourages philanthropy but also aims to alleviate some of the financial strains faced by those in need. This change is significant in promoting health and wellness through better access to essential hygiene products.

Summary

Senate Bill S2256, also known as the Menstrual Products Donation Tax Deduction Act, aims to provide a tax deduction to individuals who donate menstrual products to qualified charitable organizations in New Jersey. The bill allows taxpayers to deduct up to $120 from their gross income for donations made starting from January 1, 2022. This initiative supports local charities that assist individuals who menstruate and helps in reducing the cost burden associated with menstrual hygiene products.

Conclusion

Overall, S2256 represents a focused effort to enhance public health and support community engagement through charitable contributions. By specifically addressing the need for menstrual products, the bill seeks to empower both donors and recipients within the state, promoting a culture of giving while addressing an essential health issue.

Contention

While the bill has broad support for its positive social implications, there may be concerns regarding the administrative responsibilities placed on both taxpayers and charitable organizations. Taxpayers are required to obtain written statements from the organizations to substantiate their donations and claim the deduction. Furthermore, the bill includes provisions to protect both donors and charities from liability related to the condition of the donated products, which could raise questions about the adequacy of safety and quality standards.

Companion Bills

NJ S3194

Carry Over Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.

Similar Bills

HI SCR78

Urging The Department Of Education To Strengthen Menstrual Health Education Initiatives And To Adopt A Comprehensive Menstrual Cycle Curriculum.

HI HR110

Urging The Department Of Education To Strengthen Menstrual Health Education Initiatives And To Adopt A Comprehensive Menstrual Cycle Curriculum.

HI HCR118

Urging The Department Of Education To Strengthen Menstrual Health Education Initiatives And To Adopt A Comprehensive Menstrual Cycle Curriculum.

HI SR82

Urging The Department Of Education To Strengthen Menstrual Health Education Initiatives And To Adopt A Comprehensive Menstrual Cycle Curriculum.

NJ A1940

Requires ingredients of menstrual products to be listed on package.

NJ SJR102

Designates May 17 of each year as "Menstrual Empowerment Day" in New Jersey.

MS HB1219

"McElroy-Brown Hygiene and Menstrual Care Access Act; enact to establish program to provide students access to free hygiene and menstrual care products.

NJ A3103

Requires DHS to establish a pilot program covering menstrual hygiene products under Medicaid and NJ FamilyCare.