Maddy summaryThis bill exempts specific military compensation from New Jersey's gross income tax for service members who are domiciled in New Jersey but stationed outside the state. It directly affects New Jersey-resident military personnel serving away from New Jersey, including active duty, reserve, and National Guard members on state active duty. The key provision amends the state tax code to exclude military pay received for service performed outside New Jersey, housing allowances, and mustering-out payments from taxable income. The exemption applies to taxable years ending after the bill's enactment, which took effect immediately upon passage.
Asm. Brian Bergen
Sponsored bills
Maddy summaryThis bill gradually reduces New Jersey's Corporation Business Tax (CBT) rate for corporations filing tax returns. It lowers the standard tax rate from 7% for tax years ending after December 31, 2020, to 5% in 2021, 3% in 2022, and 2.5% in 2023. Small New Jersey S corporations with net income under $100,000 will see reduced rates (3.5% for 2020-2021, 2.5% for 2021 onward). The changes apply to corporations calculating tax under existing law, modifying the rate schedule in Section 5 of P.L.1945, c.162.
Maddy summaryThis bill (A-1189) requires New Jersey to provide additional state school funding to reduce property tax burdens for residents. It directly affects school districts that experienced state aid reductions between 2018-2019 and 2022-2023, directing the state to pay them retroactive aid equal to their past funding losses. Key mechanisms include calculating base aid amounts based on historical funding formulas, mandating districts receiving increased state aid to lower property tax levies by the same amount, and requiring annual property tax reductions if state aid rises. The bill appropriates $2.9 billion to implement these changes, aiming to ensure school funding aligns with residents' ability to pay property taxes.
Maddy summaryThis bill, now law as P.L.2025, c.272, provides employment protections for New Jersey paid first responders (including police, firefighters, EMTs, and 9-1-1 dispatchers) diagnosed with work-related PTSD. It prohibits employers from firing, harassing, or discriminating against employees who take leave for qualifying PTSD treatment, requiring reinstatement to their previous position after documented recovery. Employers violating these protections face civil fines ($5,000 for first violation, $10,000 for subsequent), court-ordered reinstatement, lost wages, and attorney fees. The law applies only when PTSD arises from on-the-job trauma or vicarious trauma experienced during official duties.
Maddy summaryACR 36 proposes a constitutional amendment to increase New Jersey's annual property tax deduction for veterans from $250 to $1,250, effective 2024. It directly affects honorably discharged veterans and their surviving spouses who reside in New Jersey, allowing them to deduct this larger amount from property taxes or have taxes canceled if the bill is below $1,250. The amendment would require voter approval at the next general election following its passage. This change updates a long-standing provision that previously capped the deduction at $250. The bill does not alter eligibility requirements for veterans or surviving spouses.
Maddy summaryThis bill limits the tax on cigars in New Jersey to a maximum of $0.50 per cigar, replacing the previous percentage-based tax structure for this product. It directly affects cigar manufacturers, retailers, and consumers who purchase cigars within the state. The key change specifies that the tax on cigars cannot exceed $0.50 per unit, regardless of wholesale price, while maintaining existing tax rates for other tobacco products like e-liquids and snuff. The bill amends New Jersey's tobacco tax law (P.L.1990, c.39) to clarify this cap for cigars specifically.
Maddy summaryBill A 546 repeals New Jersey’s prohibition on certain businesses selling single-use products (like plastic straws or utensils), directly affecting restaurants, retailers, and food service establishments that previously faced restrictions. It also amends the Clean Communities Program Fund to adjust how state funds support litter cleanup and education initiatives, including distributing money to municipalities and counties based on housing units or road mileage. The bill removes sections 1-9 of P.L.2020, c.117, which established the single-use product ban, and takes effect immediately. This change shifts policy from restricting single-use items to enabling their sale without legal barriers.
Maddy summaryThis bill creates tax credits for New Jersey businesses that employ members of the New Jersey National Guard or reserve components of the U.S. Armed Forces. Employers receive a $1,500 credit per service member not on deployment, or $2,500 for those who have completed deployment or returned from activation. The credits apply to both the corporation business tax and gross income tax, with specific rules for partnerships and S corporations. It directly affects New Jersey businesses hiring these service members, providing financial incentives based on their deployment status.
Maddy summaryThis bill adopts the International Holocaust Remembrance Alliance's (IHRA) working definition of antisemitism as an educational resource for New Jersey state agencies, schools, and law enforcement. It defines antisemitism as hatred toward Jews, including specific examples like Holocaust denial, harmful stereotypes (e.g., conspiracy theories about Jewish control), and double standards applied to Israel. The definition is explicitly non-binding and must be used while protecting constitutional rights like free speech. New Jersey lawmakers cite the state's high rate of antisemitic incidents - including ranking third nationally in 2023 - as the basis for this measure.
Maddy summaryMichelle's Law requires all health insurance plans in New Jersey to cover mammograms when a healthcare provider recommends them. It mandates baseline mammograms for women at age 40, annual mammograms for women 40 and older, and coverage for women under 40 with breast cancer risk factors (like family history) based on provider recommendation. The law also requires coverage for additional tests like ultrasounds or MRIs if needed due to dense breast tissue, abnormal results, or other risk factors. This applies to all health insurance contracts, including those allowing premium changes, without limiting coverage for other medical conditions.