Requires businesses to report email address to Division of Revenue and Enterprise Services.

This bill requires most businesses (including nonprofits and corporations, but excluding government agencies) to establish and annually report a valid email address to New Jersey's Division of Revenue. The Division must share these email addresses with the Department of Labor and Workforce Development for official communications. All electronic notices sent via email will be in addition to, not replacing, existing paper or other communication requirements under current law. Businesses failing to comply face annual civil penalties of up to $250.