Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

ACR 21 proposes a constitutional amendment requiring all state tax bills and tax increase proposals to pass both the New Jersey Assembly and Senate by a three-fifths majority vote (60% or more), instead of the current simple majority. This change would apply to both the final passage of tax bills and any amendments made to them during the legislative process. The amendment would directly affect all legislation related to new state taxes or tax increases, making it harder to pass such measures without broader bipartisan support. If approved by voters, this rule would apply to bills introduced after January 9, 2007. The bill is currently in committee and has not yet become law.