Establishes "Opioid Prevention and Rehabilitation Program Fund" and tax on opioid drugs.

This bill creates a new "Opioid Prevention and Rehabilitation Program Fund" to support treatment services for people with substance use disorders. It imposes a 1-cent tax per milligram of active opioid ingredient on pharmaceutical distributors at the first wholesale sale in New Jersey. The collected tax funds will be used annually by the Department of Human Services to provide treatment for uninsured, underinsured, or Medicaid-enrolled individuals. The tax applies to opioid drugs distributed by licensed wholesale distributors, with definitions aligning with existing pharmaceutical distribution laws.