This bill establishes a five-year pilot program for New Jersey's Department of Transportation to inventory, assess, and monitor all state, county, and municipal bridges. It requires creating a digital bridge inventory, a risk scoring model for bridge safety, climate vulnerability assessments, and a public dashboard showing bridge conditions. The $9.5 million appropriation funds the program ($4.5M) and a separate AI-driven "Bridge Infrastructure Innovation Module" ($5M) to test sensor-based monitoring on high-risk bridges. The program mandates annual progress reports and a final evaluation after five years to determine if the approach should be expanded statewide to other infrastructure like roads and tunnels.
This bill (A3163) would allow New Jersey residents to deduct charitable contributions made to qualifying New Jersey-based organizations from their state gross income tax. The deduction amount would mirror the federal deduction allowed under IRS Section 170 for the same contribution, regardless of whether the taxpayer claims the federal itemized deduction. It directly affects New Jersey taxpayers who donate to charities registered under New Jersey's Charitable Registration Act or exempt from it, provided the charity maintains a physical presence in the state (office, employees, services). The policy applies to contributions made in taxable years starting January 1 after enactment, pending legislative approval.
This bill requires New Jersey's Board of Public Utilities (BPU) to obtain legislative approval for any plan, program, or project costing over $1 million that isn't already in its approved annual budget. Before proceeding, the BPU must submit a detailed written explanation including the project outline, cost estimate, objectives, and justification for extra funding. The legislature must then pass a concurrent resolution to approve or deny the funding; if no resolution is passed by year-end, the project is automatically denied. Emergency projects related to federally declared disasters are exempt from this requirement but must be reported to the legislature within 30 days of implementation.
This bill (A4451) exempts medical alert devices and services from New Jersey's sales and use tax. It directly affects subscribers - typically elderly or vulnerable individuals - who use these devices to send emergency signals to assistance operators. The key provision amends tax law to add "medical alert devices" (electronic devices for sending emergency signals) and "medical alert services" (the subscription providing these devices and operator access) to the list of tax-exempt medical items. This change removes the tax burden on these devices and services, making them more affordable for users.
This bill (A 3831) allows New Jersey residents with NJBEST college savings accounts to transfer funds directly into a Roth IRA as a "qualified withdrawal," excluding these transfers from New Jersey gross income tax. It expands the existing NJBEST program - designed for college savings - by adding Roth IRA rollovers as a permitted use, aligning with federal tax rules under Section 529 of the Internal Revenue Code. The change directly affects NJBEST account holders who wish to redirect saved funds toward retirement instead of education expenses. The bill amends NJ's tax code to exclude these specific Roth IRA rollovers from state taxable income, while maintaining the program's federal qualification. The bill is currently pending in the Assembly Higher Education Committee (introduced January 2026).
This bill allows New Jersey resident taxpayers to deduct 50% of their E-ZPass toll payments for New Jersey Turnpike Authority (NJTA) tolls - covering the NJ Turnpike and Garden State Parkway - from their state gross income. It excludes fines, penalties, administrative fees, and reimbursed amounts from the deduction calculation. The deduction applies to taxable years starting January 1 after the bill takes effect. It directly affects NJ residents who pay tolls via E-ZPass for NJTA roads, providing a tax benefit for those expenses.
The New Jersey Battlefield to Boardroom Act provides tax credits to New Jersey businesses that hire veterans meeting specific criteria. Businesses can claim a credit equal to 10% of qualified wages paid to veterans (capped at $1,200 per veteran annually) for wages earned between 2026 and 2029. To qualify, businesses must hire at least 25% veterans as new employees, maintain 50% of veterans hired the previous year, and provide veteran support services and recruitment efforts. The credit cannot exceed 50% of the business tax liability and is void if wages are claimed for other state benefits.
This New Jersey bill (A 2235) requires the Division of Rate Counsel to hire an independent third party to study the feasibility and cost savings of returning electric and gas utilities to public ownership. The study must examine options like public acquisition or joint ownership with utilities, analyzing impacts on ratepayers, environmental effects, service quality, and revenue from clean energy programs. Electric and gas utilities, as well as public entities, must cooperate by providing requested information to the third party. The $100,000 appropriation funds the study, which must be completed within one year, after which the Division will submit findings and recommendations to the Governor and Legislature.
This bill (A-1271) reduces the taxable wage base for New Jersey employers paying unemployment and disability taxes. Starting in 2025, the wage base will be calculated as 14 times the statewide average weekly wage (down from 28 times), meaning employers will pay taxes on a smaller portion of employee wages. It directly affects private employers and nonprofit organizations subject to New Jersey’s unemployment compensation and disability tax contributions. The change modifies how the taxable wage base is determined annually under Section 43:21-7 of state law, effective for calendar years beginning January 1, 2025.
ACR 39 proposes a constitutional amendment to adjust New Jersey veterans' property tax deductions annually based on inflation. It would replace the current fixed $250 deduction (effective through 2025) with a formula that increases the deduction each year according to the Consumer Price Index (CPI), starting in 2026. This change would directly affect honorably discharged veterans and their surviving spouses who qualify for the current deduction, ensuring the benefit keeps pace with inflation without decreasing. The amendment requires voter approval after legislative passage and would apply to both real and personal property taxes.
