Asm. Paul Kanitra

Maddy summaryThis bill (A5013) creates a 90-day state tax amnesty period ending January 15, 2026, allowing taxpayers with unpaid New Jersey state taxes for returns due between September 2017 and January 2025 to pay the full tax amount plus half the accrued interest (as of November 1, 2025) without penalties, late fees, or the remaining interest. Taxpayers under criminal tax investigation are ineligible, and participants must relinquish all appeal rights. All funds collected during the amnesty period (excluding constitutionally dedicated revenues) are dedicated to a Stabilization Aid Account for school districts that experienced reduced state aid in the prior year. The bill appropriates up to $15 million from these funds to administer the program, including expedited advertising for the amnesty initiative.

Maddy summaryThis bill modifies requirements for condominium and cooperative associations managing 3-story or taller residential buildings to protect structural integrity. It expands timeframes for associations to build adequate reserve funds: for large annual fee increases (over 10%), the period extends from 10 to 20 years, and for smaller increases, from 2 to 4 years. The bill clarifies that these rules apply only to covered buildings (3+ story condo/co-ops) and exclude single-family homes, non-condo buildings, and certain structural types. Associations must conduct reserve studies every five years to assess funding needs for structural repairs of primary load-bearing systems.

Maddy summaryThis bill appropriates $106.5 million from the Property Tax Relief Fund to provide Emergency Supplemental Aid to New Jersey school districts affected by reduced state funding. Eligible districts must have received less than their required funding level (based on 2024-2025 aid) and less than or equal to $19,000 per enrolled student, with specific adjustments compared to the prior year’s funding. Aid amounts are calculated as $250 multiplied by each district’s resident pupil count as of October 16, 2023. The aid targets districts negatively impacted by P.L.2018, c.67 (the "S2" school funding law), which has caused budget shortfalls leading to staff cuts, reduced programs, and school closures in over 290 districts statewide.

Maddy summaryThis bill requires public institutions of higher education in New Jersey to pay prevailing wage rates for construction, repair, and maintenance work intended for their use. It expands the definition of "public work" to include projects under agreement to be purchased by public bodies and work paid for through "take-out financing." The bill ensures that workers on these projects, including those employed by entities associated with public institutions of higher education, receive the prevailing wage rate determined by the Commissioner of Labor and Workforce Development. This applies to construction, reconstruction, demolition, alteration, custom fabrication, and maintenance work done under contract with entities associated with public institutions.

Maddy summaryThis bill extends New Jersey's Wounded Warrior Caregivers Relief Act to include family caregivers of veterans with service-connected disabilities who meet specific criteria. The credit allows caregivers to claim up to $675 (or 100% of the veteran's federal disability compensation, whichever is less) against their state income tax. To qualify, caregivers must be New Jersey residents with income under $100,000 (or $50,000 for single filers), provide care to a relative veteran who was honorably discharged, and lived with the veteran in New Jersey for at least six months of the year. Unused credit amounts that reduce tax liability to zero are refunded.

Maddy summaryThis bill requires all voters who cast mail-in ballots in New Jersey to enclose a copy of a valid State-accepted photo identification matching their name and current address with their ballot. Voters who fail to include this identification will have their ballots rejected, but will be given the opportunity to "cure" the deficiency by submitting the required ID within a specified timeframe. The bill amends New Jersey's election laws to establish this requirement, including creating a "cure" process for voters with rejected ballots. This change directly affects all mail-in voters in New Jersey elections, with the Secretary of State required to conduct an education campaign to inform voters about these new requirements.

Maddy summaryThis bill, the "United Border Security Act" (A4910), requires the New Jersey National Guard to deploy at least 1,500 members to Arizona or Texas upon a lawful request from either state's governor to assist with securing their southern border with Mexico. It mandates funding from the state's General Fund to cover deployment costs and specifies that the deployment would last up to 12 months or end when Arizona or Texas declares the support no longer needed. The bill cites New Jersey's estimated $7.3 billion annual cost for supporting undocumented immigrants (8% of the state's population) as justification for the deployment. The measure would take effect immediately upon enactment.

Maddy summaryThis New Jersey bill would allow service industry workers to deduct reported tip income from their state taxable income. It requires tips to be documented through employer statements matching federal tax reporting (per 26 U.S.C.S. §6053(a)) or other approved documentation. The deduction applies to taxable years beginning after the law's effective date, directly affecting workers in tipped occupations like restaurants and hospitality. It modifies New Jersey's tax code to align tip reporting with federal requirements.

Maddy summaryThis bill eliminates New Jersey's inheritance tax for step-grandchildren by reclassifying them as tax-exempt beneficiaries, aligning their treatment with biological grandchildren and stepchildren. Currently, step-grandchildren (the children of a stepchild) are taxed at 15% on the first $700,000 and 16% on amounts above that, while biological grandchildren and stepchildren pay no tax. The bill amends tax law to exempt step-grandchildren from this tax, effective January 1, 2025. It directly affects step-grandchildren inheriting property from a step-grandparent who dies on or after that date.

Maddy summaryThis bill establishes a process for New Jersey to select, instruct, and oversee commissioners who will represent the state at an Article V convention for proposing constitutional amendments. It sets specific eligibility requirements for commissioners (including citizenship, residency, age, and expertise in constitutional matters), requires them to take an oath, and prohibits them from supporting changes to the traditional one-vote-per-state rule or amendments that alter specific constitutional guarantees like the Bill of Rights and several key amendments. The bill creates an advisory committee to monitor commissioners' compliance with their instructions and to recommend recalls when commissioners exceed their authority, with procedures for filling vacancies. It also establishes criminal penalties (third-degree crimes) for commissioners who exceed their authority or for anyone who bribes, threatens, or obstructs commissioners during the convention.