Budget & Taxes

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

A 3691: Excludes tips from gross income tax.

This bill (A 3691) would exempt income earned in the form of tips from New Jersey's state gross income tax. It directly affects service industry workers (such as servers, bartenders, and hair stylists) who receive tips as part of their earnings. The key provision amends New Jersey's tax code to remove "tips" from the list of taxable income categories under the definition of "gross income." As a result, tips would no longer be subject to state income tax, reducing the tax burden for affected workers. The bill is currently pending in the Assembly Labor Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts tips from state income tax, providing tax relief to service industry workers (lower/middle income). Direct tax policy change reducing tax burden.95% confidence

Sub-Topics Income Tax

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

A 490: Requires municipal clerk to post municipal documents online.

This bill requires all New Jersey municipal clerks to post public documents online, including forms, license applications, certificates, and renewal documents, unless prohibited by law. It directly affects every municipality's clerk and local government operations by mandating digital accessibility of these records. Key mechanisms include requiring clerks to make these materials available on municipal websites and providing state reimbursement through the Department of the Treasury for implementation costs. The law aims to improve public access to government records while offsetting local expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates state reimbursement for municipalities to implement online document posting, directly funding local government operations under state budget.85% confidence ✓ TechnologySupports TechnologyRequires municipal documents to be posted online, expanding digital access to government services and advancing internet accessibility per bill's mandate.95% confidence

Tags Local Government

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

A 1117: Clarifies notice required to be provided to property taxpayers of change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.

This bill (A1117) modifies New Jersey's property tax rules to provide relief during specific emergencies. It allows municipalities to waive interest on overdue property taxes for affected taxpayers during declared natural disasters (like floods or hurricanes), public health emergencies, or federal government shutdowns. Key mechanisms include requiring municipal resolutions to waive interest (with specific deadlines for notifying state officials), defining proof needed for federal shutdown cases (e.g., pay stubs showing federal employment disruption), and setting grace periods up to 30 days for health emergencies. It directly affects property owners in municipalities that declare these emergencies, ensuring they aren't charged interest if they pay by specified deadlines. The bill does not change tax rates but adjusts enforcement during crisis periods.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary property tax interest relief during emergencies, reducing taxpayer burden during crises per bill's waiver mechanism for delinquent taxes.90% confidence

Sub-Topics Property Tax

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

A 2955: Provides employers with various tax incentives for hiring persons with disabilities under insurance premiums tax, corporation business tax and gross income tax.

This bill (A 2955) proposes tax incentives for New Jersey employers who hire individuals with disabilities. It would allow employers to claim credits against insurance premiums tax, corporation business tax, and gross income tax, including: 30% of the first $6,000 in wages for a new employee with a disability during their first year (20% in the second year), up to $600 for work-related transportation costs, and small business access improvement credits. The credits would apply only to employees certified by the Division of Vocational Rehabilitation Services as meeting the federal ADA definition of disability. The bill is pending before the Assembly Commerce and Economic Development Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides targeted tax credits (30% wage credit, $600 transport credit) against state taxes to incentivize hiring disabled workers, directly advancing tax incentive policy for fiscal responsibility.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax incentives to employers hiring disabled workers, directly advancing employment opportunities and strengthening inclusion under Labor & Employment standards.95% confidence

Sub-Topics Business Taxes Income Tax Tags People with Disabilities

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in committee · New Jersey · Senate Feb 12, 2026

S 3499: Exempts fuel used for operation of certain school buses from petroleum products gross receipts tax and motor fuel tax.

This bill exempts fuel used to operate school buses for transporting students to or from school or school activities from two New Jersey state taxes: the petroleum products gross receipts tax and the motor fuel tax. It directly affects school districts, religious or charitable organizations operating school buses, and contractors working with public agencies to provide school transportation. The law adds school buses to existing exemptions, allowing these entities to claim refunds for fuel taxes already paid on qualifying bus operations. This creates a concrete tax relief for school transportation costs without altering tax rates for other users.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts school bus fuel from state taxes, providing direct tax relief to public school districts and transportation providers, aligning with fiscal support for public services.95% confidence ✓ EducationSupports EducationExempts school bus fuel taxes, reducing operational costs for school transportation and freeing funds for educational purposes per bill's direct intent.95% confidence ✓ TransportationSupports TransportationExempts school bus fuel from taxes, reducing operational costs for transportation providers and aligning with funding support for public transit services.85% confidence

Sub-Topics Business Taxes School Transportation Public Transit Transportation Funding

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

A 3147: "Transparency in Government Act"; provides for establishment of State public finance website.

The "Transparency in Government Act" (A-3147) would require New Jersey's State Treasurer to create and maintain a public website showing detailed state financial data. The website must display annual spending (like salaries, vendor payments, and bond debt), revenues (taxes, grants, and fees), and bond information starting from fiscal year 2000, all in a searchable format. State agencies must provide this data from existing financial systems within 45 days after each fiscal year ends, and the site must be updated annually without removing historical data. This bill directly affects all state agencies, which must supply the data, and benefits the public by making government finances accessible online.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates public financial data transparency, promoting fiscal accountability and oversight of state spending and revenues.85% confidence

Tags Government Transparency

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

A 3794: Requires State Treasurer to publish certain State expenditure and revenue information on government transparency website.

This bill requires New Jersey's State Treasurer to publish detailed state financial data on a public, searchable website. It mandates the website display quarterly expenditures, monthly revenues, public employee compensation, debt information, pension liabilities, and specific spending details (like Governor travel costs and economic development subsidies). The data must be presented in plain language with visual aids, updated regularly, and exclude only legally confidential information. This directly affects taxpayers and citizens by increasing transparency in how state funds are allocated and spent.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires transparent publication of state spending/revenue data, promoting fiscal accountability and public oversight of budget management.95% confidence

Sub-Topics Government Spending Pensions Tags Government Transparency

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

A 3906: Establishes State purchasing preference for pervious pavement material; provides CBT tax credit to certain taxpayers that purchase pervious pavement material for municipal, county, or State construction or improvement projects.

This bill (A 3906) requires New Jersey state agencies to apply a price discount (up to 5%) to bids for asphalt or concrete when using pervious pavement materials on public construction projects. It directs the Department of Environmental Protection to create a stormwater management hierarchy ranking materials by their ability to reduce runoff and filter contaminants. Taxpayers purchasing pervious pavement for municipal, county, or state projects can claim a credit against certain taxes. The bill directly affects state agencies, contractors working on public projects, and businesses selling these materials, aiming to promote environmentally beneficial paving through procurement incentives and tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides CBT tax credit reducing tax liability for qualifying taxpayers purchasing pervious pavement. Direct tax incentive aligns with tax relief support.90% confidence ✓ EnvironmentSupports EnvironmentRequires pervious pavement for stormwater management, reducing runoff and filtering contaminants per DEP hierarchy, directly advancing pollution control and water conservation.95% confidence ✓ TransportationSupports TransportationPromotes sustainable pavement materials for public infrastructure projects, enhancing road construction sustainability and stormwater management in transportation infrastructure.95% confidence

Sub-Topics Procurement Tax Credits Water Quality Roads & Highways

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in committee · New Jersey · Senate Feb 12, 2026

S 3517: Allows corporation business tax credit for subcontracting work to NJ small businesses.

This bill allows New Jersey corporations to claim a 1% tax credit against their corporation business tax for payments made to NJ small businesses that perform subcontracted work within the state. It directly affects corporations doing business in New Jersey that subcontract work they were contracted to perform. To qualify, the subcontractor must be a New Jersey business with fewer than 50 employees and not affiliated with the paying corporation, and the work must be performed in New Jersey. The credit is limited to 50% of the tax liability and cannot reduce taxes below the statutory minimum.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 1% tax credit to corporations, reducing tax burden and supporting small business subcontractors per tax relief indicator.90% confidence

Sub-Topics Business Taxes Tax Credits

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in committee · New Jersey · Senate Feb 19, 2026

S 3551: Excludes deferred compensation of certain public school and federal tax-exempt organization employees from current taxation under gross income tax.

S 3551 would amend New Jersey's gross income tax law to allow employees of public schools and federal tax-exempt organizations (such as hospitals, churches, and social service groups) to exclude their retirement savings contributions from current taxable income. Currently, New Jersey permits this tax deferral for employees of private businesses but not for these specific retirement plans used by tax-exempt organizations. The bill extends the same tax treatment to these employees by aligning New Jersey's rules with federal tax code provisions for retirement savings. This change would take effect for taxable years beginning after the bill's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax deferral for public school employees, reducing current taxable income and providing tax relief per support indicators.90% confidence ✓ EducationSupports EducationBill extends tax deferral for public school employees' retirement savings, supporting educator compensation benefits within education topic.85% confidence

Sub-Topics Income Tax Tax Incentives

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