Authorizes provision of monetary awards to whistleblowers who report State tax law violations committed by employers in construction industry.

New Jersey's S 2951 authorizes the Director of Taxation to pay whistleblowers 15% to 30% of recovered taxes, penalties, or interest when they report construction industry employers violating state tax laws. Whistleblowers must provide specific, credible information that leads to an enforcement action, with awards capped at 10% if the information came from public sources like media or government reports. Employees of the Department of Treasury and those who planned the violations are ineligible, and whistleblowers convicted of related crimes forfeit any award. The bill also protects whistleblowers from retaliation under New Jersey's Conscientious Employee Protection Act.