Requires businesses to report email address to Division of Revenue and Enterprise Services.

This bill requires most businesses (including corporations, nonprofits, and partnerships, but not government agencies) to establish and annually report a valid email address to New Jersey's Division of Revenue. The Division must then share these emails with the Department of Labor and Workforce Development to supplement, not replace, existing paper-based communications for business notices. Businesses failing to comply face annual civil penalties of up to $250 per year. The law takes effect January 1 following enactment.