"Road to Tax Relief Act"; provides credit for sales tax remittances for businesses impacted by public highway projects, including Interstate 80 project; provides tax credits for certain businesses and persons impacted by same projects; makes appropriation.

The "Road to Tax Relief Act" provides tax credits to small businesses (with 50 or fewer full-time employees) and their workers in areas affected by highway construction projects, such as the Interstate 80 repair project in Morris County. Businesses can claim credits against sales tax and income tax based on revenue losses calculated by comparing current sales to average sales from the previous four years. Employees can claim credits against income tax for lost wages resulting from reduced work schedules due to the construction. The credits are refundable and can be transferred to other entities, with the state appropriating funds to cover the costs.