This bill changes New Jersey's veteran property tax deduction rules to help veterans who purchase a home after October 1 but before December 31 of the tax year. It allows veterans to qualify for the deduction on their new home if they were previously eligible for the deduction on another property in the state before October 1. The key change removes the requirement that veterans must own the property by October 1, preventing loss of benefits when moving homes late in the year. This applies directly to veterans who become property owners after October 1 but before year-end.
This bill creates a tax credit for New Jersey employers who hire qualified individuals with disabilities. Employers can claim a 15% credit on wages paid to these employees (up to $2,000 per employee annually), provided the worker meets ADA criteria, works at least 35 hours weekly at $15+ per hour, and is not an independent contractor. To qualify, employers must apply for certification through the Division of Vocational Rehabilitation Services, which must approve applications within 90 days. The credit applies to both corporation business tax and gross income tax returns, with limits preventing credits from reducing tax liability below the statutory minimum.
This bill proposes amending New Jersey's constitution to allow public funds to be used for the historic preservation of places of worship. It directly responds to a 2023 New Jersey Supreme Court ruling (Freedom From Religion Foundation v. Morris County) that blocked the use of taxpayer funds for church restoration under historic preservation programs. The amendment would remove the current prohibition in the Religious Aid Clause (Article I, paragraph 3) specifically for historic preservation activities at religious sites. This change would permit counties and municipalities to allocate existing historic preservation funds toward repairing or restoring historically significant churches and other places of worship.
This bill creates a $1 million grant program administered by New Jersey's Economic Development Authority (EDA) to reimburse small retail businesses for increased costs caused by public highway projects. It directly affects small retail businesses (with 50 or fewer employees) operating within areas blocked by highway construction, covering expenses like lost sales during the project period. Businesses must apply for reimbursement based on documented increased costs compared to pre-project levels, with applications reviewed as funds allow. The program is funded by a one-time $1 million appropriation from the state General Fund.
This bill allows New Jersey taxpayers to voluntarily contribute a portion of their state income tax refund or make an additional payment when filing their tax return to support public humanities programming. The contributions would go into a new "New Jersey Council for the Humanities Fund" established within the Department of the Treasury. The state would deduct administrative costs from collected contributions before depositing the net amount into the fund. The Legislature would annually appropriate these funds to the New Jersey Council for the Humanities to provide grants for humanities programs across the state.
This bill provides tax credits for businesses purchasing hydrogen fuel cell vehicles for commercial use. Businesses can claim up to 25% of the vehicle cost (capped at $15,000) in 2023, decreasing to 8% ($5,000 cap) by 2025. To qualify, businesses must obtain certification from the Environmental Protection Commissioner confirming the vehicle meets specifications and is used exclusively for business operations. The credits apply against both New Jersey's corporation business tax and gross income tax.
This bill requires all New Jersey law enforcement officers (including full-time, part-time, permanent, and temporary officers who enforce criminal laws and complete Police Training Commission-approved training) to pass an annual physical fitness exam. The Police Training Commission, working with the Attorney General, must develop age- and gender-specific fitness standards reviewed every two years, and recommend disciplinary actions (like demotion or termination) for officers who fail the exam. The bill appropriates $500,000 from the General Fund to the Commission to implement these requirements. It applies to officers currently subject to basic training fitness standards but extends them annually throughout their careers.
This bill proposes a constitutional amendment to expand New Jersey's homestead property tax rebate program. It would allow honorably discharged veterans who served in wartime or emergencies, plus their unmarried surviving spouses (including spouses of veterans who died while on active duty), to receive the same larger rebate currently available to seniors (65+) and disabled residents. The change would extend eligibility to approximately 330,000 veterans and surviving spouses who currently qualify only for a $50 property tax deduction. The amendment requires voter approval before implementing this expanded rebate program.
This bill appropriates an additional $35 million from the state's General Fund to the Urban and Rural Centers Unsafe Buildings Demolition Revolving Loan Fund, established under P.L.1997, c.125. The fund provides low-cost loans to New Jersey municipalities for demolishing unsafe buildings in urban and rural centers. Repaid loans replenish the fund, allowing it to support future demolition projects without new appropriations. This directly assists local governments in addressing hazardous building conditions through a revolving financial mechanism.
This bill requires New Jersey's Attorney General to create an educational program about state and federal human trafficking crimes, aimed at informing the public. It directly affects the Attorney General's office, which must use $75,000 in state funds to develop and run this program. The key provision is the mandatory public education initiative, funded through a specific appropriation, to raise awareness about trafficking offenses under both state and federal law. The bill does not change existing trafficking laws but focuses on public information. It was introduced in January 2026 and refers to the Assembly Public Safety Committee.
