Budget & Taxes

in committee · New Jersey · General Assembly Jan 13, 2026

A 171: Establishes Main Street Economic Growth Program to encourage business development in certain small municipalities.

This bill creates the Main Street Economic Growth Program to provide financial support to small towns in New Jersey. It directly affects municipalities with under 11,000 residents (that are county seats, contain federal opportunity zones, or are over 70% developed) and businesses operating in their designated "Main Street areas." The program will offer loans, loan guarantees, tax credits, and technical assistance to local businesses within these designated zones to encourage growth. The New Jersey Economic Development Authority will administer the program, with towns needing to formally designate Main Street areas through ordinances before businesses can access the support.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits to businesses in designated zones, offering tax relief under the Main Street Economic Growth Program95% confidence

Tags Economic Development Small Business

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in committee · New Jersey · General Assembly Jan 13, 2026

A 3846: "Road to Tax Relief Act"; provides credit for sales tax remittances for businesses impacted by public highway projects, including Interstate 80 project; provides tax credits for certain businesses and persons impacted by same projects; makes appropriation.

This bill provides tax relief to small retail businesses (50 or fewer full-time employees) located in areas affected by public highway construction projects, such as the I-80 project. It creates two main credits: (1) a refundable credit against sales tax remittances for businesses in impacted zones during construction, and (2) a credit against business privilege tax based on verified revenue loss. Businesses must apply for approval, document their impact, and claim credits during the project’s active "relief period" (from start to completion). The credits are limited to 50% of tax liability and expire after seven years if unused.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credits for small businesses impacted by highway projects, directly reducing their tax burden per bill summary.95% confidence ✓ TransportationSupports TransportationBill provides tax relief for businesses impacted by highway construction (I-80), directly supporting transportation infrastructure project implementation.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits Roads & Highways

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in committee · New Jersey · General Assembly Jan 13, 2026

A 2458: Appropriates $350,000 to Rutgers, the State University - New Brunswick for Center for American Women and Politics - Women Elected and Appointed Officials Database.

This bill appropriates $350,000 from the General Fund to fund ongoing maintenance of the Center for American Women and Politics (CAWP) database at Rutgers University. The database tracks historical data on women elected or appointed to public office at the congressional, state executive, and state legislative levels nationwide. This funding supports CAWP’s existing work - required by prior law (P.L.2021, c.414) - to maintain and update this resource for research on women’s political participation. The bill directly affects CAWP’s operations at Rutgers, not new policy or public beneficiaries.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $350k from General Fund for CAWP database, funding essential research program required by prior law (P.L.2021,c.414)95% confidence ✓ EducationSupports EducationFunds Rutgers University's research database on women in politics, directly supporting higher education research and data collection within the education topic.95% confidence

Sub-Topics State Budget Higher Education

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in committee · New Jersey · General Assembly Jan 13, 2026

A 2665: Provides gross income tax deduction for costs of purchasing and installing battery backups for certain home solar electrical generators.

This bill allows New Jersey homeowners with solar generators in their primary residence to deduct up to $10,000 of the cost for purchasing and installing battery backup systems from their gross income tax. It directly affects homeowners who have installed solar panels and wish to add energy storage. The key provision creates a tax deduction for these specific battery backup costs, effective immediately for taxable years ending after enactment. The purpose is to incentivize battery storage so solar-powered homes can maintain electricity during power outages, as solar systems currently disconnect from the grid during outages.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction (relief) for solar battery costs, directly modifying tax code to incentivize storage while reducing taxable income.90% confidence ✓ EnergySupports EnergyProvides tax deduction for solar battery storage, directly incentivizing renewable energy adoption and storage infrastructure expansion.95% confidence

Sub-Topics Income Tax Procurement Energy Storage Solar

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in committee · New Jersey · General Assembly Jan 13, 2026

A 731: Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

This bill allows New Jersey taxpayers aged 62 or older, or who are blind or disabled, to claim a gross income tax deduction for qualified long-term care expenses (up to $50,000 per year) for themselves, their spouse, or disabled dependents. These expenses cover in-home care, assisted living, and long-term care facility services that are medically necessary and prescribed by a licensed health care provider. It also provides a separate deduction (up to $50,000) for unreimbursed funeral expenses of a spouse or disabled dependent who was 62 or older, blind, or disabled at death. The deduction excludes expenses already covered under existing medical expense tax rules and requires the costs to be unreimbursed.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for seniors' medical expenses, reducing taxable income and offering tax relief for lower-income seniors.95% confidence ✓ HealthcareSupports HealthcareProvides tax deductions for medically necessary senior healthcare expenses, reducing financial barriers and improving access to in-home/long-term care services.95% confidence

Sub-Topics Income Tax Long-Term Care

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in committee · New Jersey · General Assembly Jan 13, 2026

A 997: Reallocates fines incurred for violations of "Antwan's Law" to local municipality for law enforcement purposes.

This bill amends "Antwan's Law" (P.L.2019, c.5) to change where fines for speeding violations in specific Burlington City zones on Route 130 go. Currently, fines for these violations are tripled but split between the municipality (for general use/municipal court) and the county (for road maintenance). The bill changes this so all fines collected for violating these speed limits must be paid directly into the local municipality's treasury for law enforcement purposes. It directly affects drivers who exceed the reduced speed limits in the designated areas of Burlington City.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing fine revenue to fund law enforcement, increasing municipal budget allocation for public safety without new taxes.92% confidence ✓ Criminal JusticeSupports Criminal JusticeRedirects fines to law enforcement funding, directly supporting criminal justice system operations per bill's purpose.95% confidence ✗ TransportationOpposes TransportationRedirects funds from road maintenance (transportation infrastructure) to law enforcement, cutting transportation funding90% confidence

Sub-Topics Courts Law Enforcement Roads & Highways Traffic Safety

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in committee · New Jersey · General Assembly Jan 13, 2026

A 1272: Expands eligibility for gross income tax credit to family caregivers of certain armed service members with physical disabilities.

This bill expands New Jersey's gross income tax credit for family caregivers of veterans with service-connected disabilities. It allows caregivers to qualify if the veteran has any service-connected disability (not limited to post-9/11 conflicts), provided the veteran meets other existing requirements like honorable discharge, VA disability rating, and six months of residency with the caregiver in New Jersey. The credit equals 100% of the veteran's federal disability compensation, up to $675 per year, and is refundable if it reduces tax liability to zero. It directly affects New Jersey family caregivers (with income limits of $50,000 single/$100,000 joint filers) who support veterans with disabilities from any military service.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax credit eligibility, providing direct tax relief to caregivers (100% of veteran's disability comp up to $675), aligning with tax relief indicators.90% confidence ✓ VeteransSupports VeteransExpands tax credit for caregivers of veterans with disabilities, increasing financial support without restricting eligibility to post-9/11 conflicts.90% confidence

Sub-Topics Income Tax Tax Credits Military Families Veteran Benefits Veteran Healthcare

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in committee · New Jersey · General Assembly Jan 13, 2026

A 1867: Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

This bill provides tax credits for businesses purchasing electric vehicle (EV) charging stations and converting commercial fleets to zero-emission vehicles. It allows a 50% credit (capped at $1,000 per charging station) for station purchases/installation and up to $100,000 for qualifying zero-emission vehicles based on weight (e.g., $25,000 for under 14,000 lbs). Businesses must apply for certification from the Environmental Protection Commissioner, including proof of purchase and installation, within 90 days. The credits apply to both corporation business tax and gross income tax, with unused credits carryable for up to seven years. The policy directly affects commercial entities investing in EV infrastructure and fleet transitions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides business tax credits for EV infrastructure, reducing taxable income and incentivizing sustainable investment through direct fiscal incentives.95% confidence ✓ EnergySupports EnergyProvides tax credits for EV charging stations and zero-emission fleet conversions, directly promoting renewable energy infrastructure and reducing fossil fuel dependence.95% confidence ✓ EnvironmentSupports EnvironmentProvides tax credits for EV charging infrastructure and zero-emission fleets, directly reducing emissions and promoting clean transportation. Environmental Protection Commissioner certification ensures environmental alignment.95% confidence ✓ TransportationSupports TransportationBill provides tax credits for EV charging infrastructure and zero-emission fleet conversions, directly promoting sustainable transportation infrastructure funding and adoption.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives Electric Vehicles Electric Vehicles

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in committee · New Jersey · General Assembly Jan 13, 2026

A 3529: Establishes teacher recruitment grant program in DOE; appropriates $6 million to DOE.

This bill establishes a competitive grant program to fund organizations recruiting teachers for underserved New Jersey school districts. It appropriates $6 million from the General Fund to provide grants equal to private contributions raised by eligible organizations (up to $1 million annually per organization for three years). Eligible organizations must be tax-exempt, place new teachers in underserved districts, and commit to long-term teacher retention. An "underserved district" is defined as one where at least 40% of students qualify for free/reduced meals and faces a teacher shortage, as determined by the Commissioner of Education.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $6M from General Fund for teacher recruitment grants in underserved districts, funding public education services.95% confidence ✓ EducationSupports EducationAppropriates $6M for teacher recruitment grants in underserved districts, directly supporting educator staffing and access to K-12 schools.95% confidence

Sub-Topics State Budget Teachers

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in committee · New Jersey · General Assembly Jan 13, 2026

A 935: Establishes "Property Tax Study Commission" to examine New Jersey's property tax structure and develop recommendations for reducing residential property tax burden.

This bill establishes a 15-member "Property Tax Study Commission" to examine New Jersey's property tax system and develop recommendations for reducing residential property tax burdens. The commission, including state officials and appointed public members with tax/finance expertise, must submit an interim report within 9 months and a final report within 12 months. Its recommendations must be revenue-neutral (not increasing or decreasing overall state revenue), address inequities, and explore alternatives to reduce local government reliance on property taxes. The final report will include specific legislative proposals and any constitutional changes needed, with annual follow-up reports for five years after the final report is issued. The bill directly affects all New Jersey homeowners and local governments by initiating a formal review of property tax policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly aims to reduce residential property tax burden through revenue-neutral recommendations, providing direct tax relief for homeowners without affecting state revenue.95% confidence

Sub-Topics Property Tax Revenue

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