Restricts authority to terminate reciprocal personal income tax agreements with other states.

S 1754 (Restricts authority to terminate reciprocal personal income tax agreements with other states) prevents New Jersey's tax agency from unilaterally ending existing tax agreements with other states. The bill requires that any termination of these reciprocal agreements must be approved by a new law passed by the Legislature and signed by the Governor. This directly affects New Jersey's Division of Taxation and states with which New Jersey has existing tax reciprocity agreements (like Pennsylvania). The change modifies how these agreements can be ended but does not alter tax rates or rules for residents.