Budget & Taxes

in committee · New Jersey · General Assembly Jan 13, 2026

ACR 21: Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

ACR 21 proposes a constitutional amendment requiring all state tax bills and tax increase proposals to pass both the New Jersey Assembly and Senate by a three-fifths majority vote (60% or more), instead of the current simple majority. This change would apply to both the final passage of tax bills and any amendments made to them during the legislative process. The amendment would directly affect all legislation related to new state taxes or tax increases, making it harder to pass such measures without broader bipartisan support. If approved by voters, this rule would apply to bills introduced after January 9, 2007. The bill is currently in committee and has not yet become law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires 60% majority for tax bills, making tax increases harder to pass, thus restricting legislative tax policy changes.95% confidence

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in committee · New Jersey · General Assembly Jan 13, 2026

A 1351: Increases amounts of certain payments in lieu of taxes paid for lands owned by State or nonprofit organization for recreation and conservation purposes.

This bill increases compensation payments to New Jersey municipalities for land owned by the State or qualifying nonprofit organizations for recreation and conservation purposes. It raises the initial 13-year payments (based on prior tax assessments) and establishes new annual per-acre rates after year 13, ranging from $3 to $40 per acre depending on the percentage of conservation land in the municipality. Payments are funded from the General Fund, not constitutionally dedicated moneys, and apply only to permanently preserved land. Municipalities receive these payments to offset lost tax revenue, with rates increasing as conservation land makes up a larger portion of the municipality's total area.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state budget allocations for municipal payments to conserve land, funded from General Fund, advancing fiscal support for conservation programs.90% confidence ✓ EnvironmentSupports EnvironmentBill increases payments for conservation/recreation lands, directly funding environmental protection and resource conservation through municipal compensation.90% confidence

Sub-Topics Revenue State Budget Conservation

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in committee · New Jersey · General Assembly Jan 13, 2026

A 573: Reduces tax rate by 50 percent on sales and use of used motor vehicles.

This bill reduces the sales tax on used motor vehicles by 50 percent. It applies to secondhand passenger cars, motorcycles, motor homes, and off-road vehicles sold in New Jersey, including private sales and dealer transactions. Buyers will pay half the standard sales tax rate on these vehicles, lowering their purchase cost. The bill takes effect two months after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax on used vehicles, providing tax relief for buyers, aligning with middle-income tax relief indicators.95% confidence

Sub-Topics Sales Tax

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in committee · New Jersey · General Assembly Jan 13, 2026

A 685: Terminates imposition of general purpose fee under realty transfer fee and one percent assessment on purchases of residential real property selling for more than $1,000,000.

This bill terminates two fees on high-end residential real estate transactions: a "general purpose fee" and a one percent assessment. It specifically applies to purchases of residential properties selling for more than $1,000,000, removing these costs from the property transfer fee structure. The legislation amends existing laws (P.L.1968, c.49 and P.L.2004, c.66) to delete these fee provisions. It directly affects buyers and sellers of luxury homes above the $1 million threshold in New Jersey. The change simplifies the transfer fee process for these high-value transactions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTerminates fees on luxury home sales over $1M, creating tax break for wealthy buyers and reducing government revenue from high-end transactions.90% confidence

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in committee · New Jersey · General Assembly Jan 13, 2026

A 2208: Increases cap on personal care assistant services from 40 hours to 91 hours per week for Medicaid beneficiary determined clinically eligible for nursing facility level of care.

This bill increases the weekly cap for Medicaid-covered personal care assistant (PCA) services from 40 to 91 hours for beneficiaries clinically eligible for nursing facility-level care. It directly affects vulnerable Medicaid recipients who rely on PCA services - such as help with daily living tasks (e.g., bathing, dressing) under a nurse’s supervision - to remain safely in their homes or communities. The key provision removes the previous hour limit, requiring the Department of Human Services to update its assessment tool and secure federal approval for rate adjustments to cover the expanded hours. This change ensures medically necessary PCA services align with individual care plans without case-by-case exceptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases Medicaid PCA funding cap from 40 to 91 hours, requiring higher state spending on essential public services for vulnerable beneficiaries.95% confidence ✓ HealthcareSupports HealthcareIncreases Medicaid PCA service cap from 40 to 91 hours/week, expanding coverage and access to home-based care for vulnerable beneficiaries, directly strengthening healthcare access.95% confidence

Sub-Topics Healthcare Workforce Medicaid

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in committee · New Jersey · General Assembly Jan 13, 2026

A 1578: "Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

This bill (A1578, "Opportunity Scholarship Act") creates a pilot program allowing New Jersey taxpayers to receive state tax credits for donating to nonprofit scholarship organizations. These organizations then provide scholarships to low-income children (household income ≤2.5x federal poverty level) attending chronically failing public schools, defined as schools with high percentages of students scoring below proficiency in state assessments for two consecutive years. Scholarships cover up to $6,000 annually for K-8 students or 40% of average per-pupil spending in targeted districts for grades 9-12, usable at eligible public or nonpublic schools meeting specific non-discrimination and academic standards. The program is administered through the Department of Treasury and requires schools to accept scholarship students on a space-available basis.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for donors, providing tax relief to fund scholarships for low-income students, advancing tax policy support.90% confidence ✓ EducationSupports EducationCreates tax credit program funding scholarships for low-income students in failing public schools, directly expanding educational access and opportunity.90% confidence

Sub-Topics Curriculum School Choice Student Financial Aid

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in committee · New Jersey · General Assembly Jan 13, 2026

A 2667: Increases qualified research expenses tax credit for corporation business taxpayers engaged in targeted industries; increases basic research payment tax credit; allows research tax credit to be refundable.

This New Jersey bill increases tax credits for corporations conducting research. It raises the credit rate from 10% to 15% for businesses primarily operating in targeted industries like clean energy, life sciences, and advanced technology. It also increases the basic research payment credit rate to 15% and allows the total credit to be refundable (meaning businesses can receive cash payments even if they owe no tax). The law applies to corporations in industries identified by the New Jersey Economic Development Authority, including innovation-focused sectors such as autonomous vehicles, hemp processing, and digital media.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases corporate tax credits (10%→15%) and makes them refundable, directly advancing tax policy by providing targeted tax relief to businesses in specified industries.95% confidence ✓ EnergySupports EnergyBill explicitly names clean energy as a targeted industry for increased tax credits (15% rate) to fund R&D, directly advancing renewable energy investment.90% confidence ✓ TechnologySupports TechnologyDirectly funds R&D tax credits for advanced technology industry through 15% credit rate increase and refundability, explicitly targeting tech sectors.95% confidence

Sub-Topics Tax Credits Renewable Energy

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in committee · New Jersey · General Assembly Feb 12, 2026

A 4063: Provides CBT credit for construction or retrofitting of warehouse to meet certain green building standards.

This bill provides a 25% tax credit against New Jersey's Corporation Business Tax for businesses constructing new warehouses or retrofitting existing ones to meet specific green building standards. It directly affects commercial property owners and developers who build or upgrade warehouses to achieve at least a LEED Silver, Green Globes Two-Globe, or equivalent nationally recognized sustainability rating. Eligible costs include construction, engineering, and site work (excluding land, computers, or fuel cells), with credit eligibility requiring certification from a licensed engineer/architect and a certificate of occupancy. The credit applies to projects meeting the bill's defined "green warehouse" standards, which must be solar-ready and designed for renewable energy integration. The Department of Community Affairs must issue an eligibility certificate verifying compliance before the tax credit can be claimed.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% tax credit against Corp Bus Tax for green building, directly reducing tax liability for eligible businesses.95% confidence ✓ EnergySupports EnergyBill provides 25% tax credit for warehouses meeting green building standards (LEED Silver/Green Globes), directly advancing energy efficiency in commercial infrastructure through financial incentives.95% confidence ✓ EnvironmentSupports EnvironmentProvides tax credit for green building standards (LEED Silver/Green Globes), directly incentivizing environmentally sustainable warehouse construction and retrofits per bill summary.95% confidence

Sub-Topics Business Taxes Tax Credits Renewable Energy Solar

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in committee · New Jersey · General Assembly Jan 13, 2026

A 3923: Establishes disaster relief grant program to provide municipalities with training, supply stockpiles, and technology to assist residents with certain applications; appropriates $5 million.

This bill creates a $5 million grant program to help New Jersey municipalities improve disaster relief services for residents. Municipalities can apply for grants of up to $30,000 to fund staff training, stockpiles of supplies, and technology for processing disaster relief applications and related paperwork. The Office of Emergency Management will prioritize funding based on each municipality's risk assessment, and grantees must report after one year on how funds improved emergency preparedness. The program is funded through a state appropriation and administered by the Division of Disaster Recovery and Mitigation.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5M for disaster relief grants to municipalities, funding essential emergency services through state budget allocation.95% confidence ✓ TechnologySupports TechnologyBill explicitly funds technology for processing disaster relief applications, directly advancing tech use in public services90% confidence

Sub-Topics Appropriations Tags Emergency Management

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in committee · New Jersey · General Assembly Jan 13, 2026

A 173: Provides gross income tax deduction for amounts paid to taxpayers for sale of certain real property interests for conservation purposes.

This bill allows New Jersey taxpayers a state income tax deduction equal to the capital gain realized from selling certain real property interests to qualified conservation organizations. It directly affects landowners who sell property (either at full market value or for less than full value in a "bargain sale") to groups preserving land through programs like Green Acres, farmland preservation, or wildlife conservation. The deduction covers the profit from the sale portion, with specific rules for allocating costs in bargain sales where part is treated as a charitable donation. The policy aligns with federal tax treatment for conservation donations and applies to sales benefiting conservation programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for conservation property sales, reducing taxable income for landowners and aligning with tax relief indicators.95% confidence ✓ EnvironmentSupports EnvironmentProvides tax deduction for conservation land sales, directly incentivizing environmental preservation through programs like Green Acres and wildlife conservation.95% confidence

Sub-Topics Income Tax Conservation Wildlife

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