Establishes 90-day State tax amnesty period ending no later than January 15, 2027; 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 in New Jersey that must conclude by January 15, 2027, allowing taxpayers to pay overdue state taxes from 2017 to 2026 with reduced interest and waived penalties. To participate, individuals must pay the full tax amount plus half of the accrued interest while agreeing to give up the right to appeal the tax assessment. Any money collected during this amnesty window will be placed into a dedicated account to provide stabilization funding for school districts, with an initial appropriation of up to $15 million. The program excludes taxpayers currently under criminal investigation for tax matters and requires them to file any missing tax returns by the end of the amnesty period.