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

This bill (S 3150) allows New Jersey’s Division of Taxation to share certain employer payroll tax data with municipalities that collect their own employer payroll tax (currently Newark and Jersey City). It removes the current requirement for the Director of Taxation to personally approve each disclosure and expands the permitted uses of this information to both verify reported payroll data and identify employers who failed to report payroll for a prior quarter. The change directly affects municipalities with over 200,000 residents that have adopted such a tax, enabling them to better administer their payroll tax programs. The policy change streamlines data sharing for tax compliance without altering the tax rates or obligations.