Concerns certain streaming services and public broadcasting funding.

This bill requires streaming services earning over $250,000 annually in New Jersey to pay a 5% tax on their gross receipts. The revenue funds a new "Streaming Entertainment Fund" managed by the New Jersey Board of Public Utilities. The fund supports public broadcasting and non-commercial public, educational, and governmental channels - like community information, school programming, and emergency alerts - without advertising or cable operator control. It excludes traditional cable services and defines "streaming services" as subscription-based entertainment delivered via public rights-of-way.