Restricts authority to terminate reciprocal personal income tax agreements with other states.

This bill (A 3539) changes how New Jersey can end tax agreements with other states that exempt income tax for residents working across state lines. It requires that any termination of these reciprocal tax agreements must be done through a new law passed by the legislature and signed by the governor - preventing the Director of Taxation from ending agreements unilaterally. The change applies to all existing agreements, including the 1977 agreement with Pennsylvania, and takes effect immediately. This directly affects the Director of Taxation (who administers these agreements) and the legislative process for ending them.