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

This bill creates a whistleblower reward program for employees reporting tax law violations by construction industry employers in New Jersey. 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 public sources like media or audits). The award amount is based on how much the information contributed to the case outcome. It excludes employees who obtained information through their official duties and includes protections against retaliation under existing law.