Establishes 90-day State tax amnesty period ending no later than January 15, 2026; dedicates revenues collected during tax amnesty period for Stabilization Aid to school districts; appropriates up to $15 million.

This bill (A5013) creates a 90-day state tax amnesty period ending January 15, 2026, allowing taxpayers with unpaid New Jersey state taxes for returns due between September 2017 and January 2025 to pay the full tax amount plus half the accrued interest (as of November 1, 2025) without penalties, late fees, or the remaining interest. Taxpayers under criminal tax investigation are ineligible, and participants must relinquish all appeal rights. All funds collected during the amnesty period (excluding constitutionally dedicated revenues) are dedicated to a Stabilization Aid Account for school districts that experienced reduced state aid in the prior year. The bill appropriates up to $15 million from these funds to administer the program, including expedited advertising for the amnesty initiative.