Creates toll relief program; appropriates $250 million to NJTA and $250 million to SJTA.

This bill creates a toll relief program for New Jersey drivers using electronic toll collection (E-ZPass). It requires the New Jersey Turnpike Authority (NJTA) and South Jersey Transportation Authority (SJTA) to provide 50% credits on tolls paid for qualifying transactions - defined as 35+ paid transponder-based tolls per month on specific highways like the Turnpike and Garden State Parkway - credited to eligible private prepaid accounts within one month. The state appropriates $250 million to NJTA and $250 million to SJTA from the General Fund to cover these credits, prohibiting use of funds for administrative costs. Authorities must submit quarterly reports detailing credits issued, and the program expires one year after enactment.