This bill (S 2780) appropriates $45 million from New Jersey's Transportation Trust Fund to the Palisades Interstate Park Commission for disaster recovery construction projects. The Commission must repay the full $45 million to the state Treasury regardless of whether it receives federal funding for these projects, as required by a memorandum of understanding with the Department of Environmental Protection. The bill was withdrawn on January 13, 2026, because the funding was already approved under another bill (P.L.2025, c.318). It does not change existing laws but provides supplemental funding for specific park infrastructure recovery work.
This bill, S 954, proposes to reduce New Jersey's individual income tax rates by approximately 10% over three years through phased adjustments to the state's tax brackets. It directly affects New Jersey residents who pay state income tax, particularly those in higher income brackets where the largest rate reductions apply. Key mechanisms include lowering tax rates across all income levels - such as reducing the top rate from 8.97% to 8.67% for incomes over $500,000 - spread across multiple tax years starting in 2026. The bill aims to provide gradual tax relief, though the exact percentage reduction varies by income tier rather than applying uniformly. (Note: This is a proposed bill introduced in 2026; it has not yet been enacted.)
S 2965 imposes a $100-per-seat or $400-per-flight tax (whichever is greater) on non-essential helicopter and seaplane flights departing from or arriving at New Jersey airports, heliports, or helistops. It excludes flights for emergency medical services, construction support, research, or nonprofit organizations (like hospitals or news agencies). Operators must collect the tax, provide electronic receipts within 48 hours detailing the flight, and pay it quarterly to the state. All revenue from this tax will fund New Jersey Transit (NJT) operating expenses.
This bill provides tax incentives for historic diners and restaurants in New Jersey that meet specific criteria. To qualify, an establishment must have operated continuously for at least 25 years (including pandemic-related closures), qualify as a small business, comply with health/safety rules, and (for restaurants) be family-owned. The bill creates an annual registry managed by the Division of Travel and Tourism, granting approved operators a 12-month sales tax exemption on prepared food/beverages sold for on-site consumption and corporation business/gross income tax credits. These benefits directly support qualifying historic eateries by reducing their tax burden.
This bill reinstates an annual sales tax exemption for specific school and recreational items purchased by individuals for non-business use. It exempts computers under $3,000, school computer supplies under $1,000, school supplies (like notebooks and art materials), school instructional materials (textbooks, workbooks), and sport/recreation equipment (gloves, skates, etc.) during a defined 10-day period each year. The exemption period runs from 12:01 a.m. on the ninth day before the first Monday in September through 11:59 p.m. on that Monday. The bill takes effect immediately upon enactment and applies to sales during exemption periods starting at least 30 days after enactment.
This bill (S 2735) exempts sales of fuel cell devices and systems from New Jersey's sales and use tax. It applies to devices that generate electricity from fuel without combustion (e.g., for heating, cooling, or power) and covers related tangible property. The exemption also extends to fuels like natural gas, propane, and hydrogen used in these systems. This directly benefits businesses and consumers purchasing fuel cell technology for energy use.
This bill proposes creating a Deep Fake Technology Unit within New Jersey's Department of Law and Public Safety to address AI-generated deceptive videos and audio. The unit will provide law enforcement, prosecutors, and courts with technical training, evidence analysis, and expert testimony to investigate "deep fakes" - manipulated media designed to falsely depict people speaking or acting. It requires the unit to issue annual reports detailing its work, technological trends in deep fake creation, and policy recommendations. The bill appropriates $2 million from the state budget to fund the unit's operations, which would be established within six months of enactment. The bill is currently pending before the Senate Law and Public Safety Committee.
This bill (S 117) requires New Jersey municipalities to either pave or reimburse qualified private communities for road improvements on streets that are dedicated to public use or meet municipal standards. It applies specifically to services like paving, snow removal, street lighting (electricity costs only), and waste collection along qualifying roads. Municipalities must choose between performing these services directly or providing full reimbursement, with a budget cap to prevent exceeding allocated funds. The bill directly affects municipalities and private communities with roads meeting the defined criteria.
This bill repeals a 2.5% surtax (the "Corporate Transit Fee") that applied to certain corporations with over $10 million in New Jersey taxable income during specified periods. It directly affects large corporations paying the Corporation Business Tax (CBT) that met this income threshold, eliminating an additional fee they previously owed. The fee, which was imposed alongside regular CBT payments, funded New Jersey Transit operations and capital projects starting in fiscal year 2026. The repeal takes effect immediately upon enactment, removing this requirement for all future privilege periods.
This bill appropriates $106.5 million from the Property Tax Relief Fund to provide Emergency Supplemental Aid to eligible New Jersey school districts. It targets districts that received less than $19,000 per resident student in 2024-2025 school aid, or those whose 2024-2025 aid was less than or only slightly higher ($200,000 max) than their 2023-2024 allocation. The aid amount for each qualifying district is calculated by multiplying $250 by its resident student count as of October 16, 2023. This funding directly aims to stabilize budgets for districts negatively impacted by P.L.2018, c.67 ("S2") school funding formulas.
