Imposes temporary surtax on taxpayers that receive certain tariff refunds; dedicates surtax revenues towards consumer price relief.

This bill imposes a temporary five-year surtax on corporations in New Jersey that receive refunds for specific federal tariffs, with the goal of funding consumer relief programs. The tax requires businesses to pay an amount equal to 90 percent of the refunds they get from the U.S. government for tariffs linked to national security concerns, such as those addressing illegal drug flows or trade deficits. All money collected from this surtax must be placed into a special fund to provide grants to small businesses affected by price hikes, issue rebates to low- and moderate-income households, and support consumer protection enforcement. The measure applies to privilege periods starting on or after January 1, 2026, and ends before January 1, 2031.