Meanwhile, other concerns about the workaround have come from the state’s nonprofit community, which is already worried that the Trump tax overhaul could lead to fewer donations being made by New Jersey residents due to the increased standard deduction. An analysis of the workaround released earlier this year by the Center for Non-Profits suggested the new charitable accounts could present another issue for non-profits.

“There is a concern that giving could be affected if taxpayers feel that they’ve already made their ‘donations’ by paying their taxes via this mechanism, placing impossible pressures on foundations to fill the gaps and leaving vital needs unmet,” according to the analysis.