Permits disclosure of certain State taxpayer information to certain municipalities that administer employer payroll tax.

This bill (A4377) requires New Jersey's state tax agency to automatically share certain employer payroll tax information with qualifying municipalities, specifically Newark and Jersey City (the only cities over 200,000 residents with employer payroll tax ordinances). It mandates disclosure of wage and tax withholding data to verify reported payroll information and identify employers who failed to report payroll for prior quarters. The key change removes the current requirement that the tax agency director must personally approve each disclosure, making the sharing mandatory for these two specified purposes. This directly affects municipal tax collection efforts by enabling more efficient verification of employer compliance with local payroll tax rules.