Proposes constitutional amendment providing laws imposing, extending, or delaying repeal of State tax expire after five years unless extended by Legislature.

ACR 79 proposes a constitutional amendment requiring any New Jersey law imposing a state tax or delaying the repeal of a tax to automatically expire five years after enactment (or five years after the amendment passes, whichever is later). The legislature must vote to extend such tax provisions for an additional five years, but cannot do so earlier than one year before the expiration date. This applies to all existing and future tax laws, including those that extend or delay tax repeals. The amendment would require voter approval before taking effect, with a "yes" vote meaning tax laws would sunset after five years unless renewed by the legislature.