Proposes amendment to State Constitution to provide for elected Taxpayer Advocate.

ACR 96 proposes amending New Jersey's constitution to create an elected Taxpayer Advocate position, directly affecting all New Jersey taxpayers. The advocate would be elected every four years (at gubernatorial election times) in a non-partisan race, with duties including reviewing tax-related bills and regulations before they advance, then recommending changes to minimize tax burdens on residents. The role would require the advocate to provide public information on tax matters and advocate for taxpayers' interests before the Legislature and executive agencies. This constitutional change would establish a permanent, independent office focused on protecting taxpayer interests through proactive review of tax policy.