Dedicates certain energy sales and use tax receipts to support utility assistance programs.

This bill (S 1619) directs excess revenue from New Jersey's energy sales and use taxes to fund utility assistance programs. Specifically, if annual energy tax collections exceed the 2025 baseline, the surplus must be deposited into the Universal Service Fund to support programs like the Payment Assistance for Gas and Electric Program. It amends existing law to ensure these funds are dedicated exclusively to utility assistance, rather than other uses. The bill does not change current tax rates but redirects unspent revenue to help low-income households with energy costs.