Establishes 90-day State tax amnesty period ending no later than January 15, 2026; dedicates revenues collected during tax amnesty period for Stabilization Aid to school districts; appropriates up to $15 million.

This bill creates a 90-day tax amnesty period ending January 15, 2026, allowing taxpayers with unpaid New Jersey state taxes (for returns due between September 2017 and December 2024) to pay the full tax amount plus 50% of accrued interest (without penalties or fees). Taxpayers who participate forfeit all appeal rights for those taxes. All revenue collected during this period will fund a new Stabilization Aid Account, providing financial support to school districts experiencing reduced state aid compared to the prior year. The bill appropriates up to $15 million from this account to cover the administrative costs of running the tax amnesty program.