Allows rounding for cash transactions.

This bill establishes specific rounding rules for cash transactions in New Jersey to assist businesses as the penny production ends. It requires that prices ending in one or two cents be rounded down to the nearest ten cents, while those ending in three or four cents round up to the nearest five cents, with similar adjustments for higher cent values. These rules apply only to cash payments and do not affect transactions made with cards or other non-cash methods. Businesses that violate these rounding guidelines face escalating civil penalties for each offense, and the legislation explicitly allows voluntary programs where customers can opt in to round up their purchases as donations.