Imposes various taxes and fees on operators of private prisons to offset social costs of incarceration.

This bill imposes three new fees on private prison operators in New Jersey. Operators with government contracts must pay 8% of the contract value annually, while all operators must pay $15 per inmate per day detained at their facility. Non-S corporation operators must also pay a 3% surtax on their taxable income. Revenue from these fees will fund two programs: legal services for detained and deported individuals, and community initiatives including food security, housing, job training, and youth mentorship.