New Jersey § 54a:9-25

§ 54a:9-25.

a. There is established in the Department of the Treasury a special fund to be known

as the “2014 NJ Special Olympics Home Team Fund.” b. For the taxable years beginning in calendar years 2012 and 2013, a taxpayer shall

have the opportunity to indicate on the taxpayer's New Jersey gross income tax return

that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited

in the “2014 NJ Special Olympics Home Team Fund” in accordance with the provisions

of section 1 of P.L.1999, c. 21 ( C.54A:9-25.14 ). c. Any costs incurred by the Division of Taxation for collection or administration

attributable to this section may be deducted from receipts collected pursuant to this

section, 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

into the “2014 NJ Special Olympics Home Team Fund.” d. The Legislature shall annually appropriate all funds deposited in the “2014 NJ

Special Olympics Home Team Fund” to Special Olympics New Jersey. All monies appropriated to Special Olympics New Jersey shall be used solely to fund

expenses associated with the training of New Jersey athletes participating in the

2014 Special Olympics USA Games and the participation of New Jersey athletes in the

2014 Special Olympics USA Games, including but not limited to: equipment, insurance,

room and board, travel, and uniforms. e. On the first day of the seventh month after the conclusion of the 2014 Special

Olympics USA Games, monies within the “2014 NJ Special Olympics Home Team Fund” shall

be appropriated to Special Olympics New Jersey and used solely to fund expenses associated

with New Jersey athletes' training for and participation in future Special Olympics

games, including but not limited to: equipment, insurance, room and board, travel,

and uniforms.