Establishes 90-day State tax amnesty period ending no later than January 15, 2027; dedicates revenues collected during tax amnesty period for Stabilization Aid to school districts; appropriates up to $15 million.

This bill creates a 90-day tax amnesty period in New Jersey that must end by January 15, 2027, allowing taxpayers to pay overdue state taxes from returns due between September 1, 2017, and January 1, 2026. Participants would pay the full tax amount plus half of the accrued interest while avoiding late filing penalties, late payment penalties, and other collection fees, though civil fraud and criminal penalties still apply. Money collected during this amnesty period will be directed to a special Stabilization Aid Account for school districts, and the bill also appropriates up to $15 million for related purposes.