New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 9-25.33

a. There is established in the Department of the Treasury a special fund to be known as the “Homeless Veterans Grant 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 tax refund or an enclosed contribution shall be deposited in such 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 “Homeless Veterans Grant Fund.”

d. The Legislature shall annually appropriate all funds deposited in the “Homeless Veterans Grant Fund” to the Department of Military and Veterans' Affairs to be used exclusively for the awarding of grants to organizations that assist homeless veterans in this State under the New Jersey Homeless Veterans Grant Program established pursuant to section 3 of P.L.2013, c. 239 (C.38A:3-6.2b). The Legislature may deposit funds not collected pursuant to this section into the “Homeless Veterans Grant Fund,” as it may, from time to time, deem appropriate.