Requires development of online tax training for small and micro-businesses.

This bill (A5421) requires New Jersey's Division of Taxation to create and maintain a free, online training program specifically for small and micro-businesses. The program will teach how to file and pay state taxes, including corporation business tax, gross income tax, and sales tax. It must be updated as tax laws change and made available on the Division's website. The bill directly affects small and micro-business owners who need guidance on New Jersey tax filing processes.