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

This bill creates a program to reward employees who report tax law violations by employers in New Jersey's construction industry. Whistleblowers who provide specific, credible information leading to an administrative or judicial action against an employer can receive 15% to 30% of recovered taxes, penalties, and interest, or up to 10% if the tip came from media or government sources. It excludes employees who obtained information through their official duties or planned the violations themselves, and includes protections against retaliation under New Jersey's Conscientious Employee Protection Act. The program applies specifically to employers engaged in building, construction, repair, or maintenance work as defined in the bill.