Sen. Owen Henry

Maddy summaryThe New Jersey Disability Savings Act (S 804) provides two state tax incentives for individuals with disabilities and their families: a one-time, dollar-for-dollar match of up to $750 for initial deposits into a New Jersey ABLE account (for taxpayers with gross income of $150,000 or less) and a state tax deduction for all contributions to these accounts. These incentives aim to help cover disability-related expenses like housing, education, medical costs, and assistive technology. The matching grant is subject to annual state funding, meaning it may be reduced or unavailable if appropriations fall short.

Maddy summaryThis New Jersey bill (S 820) allows residents to deduct expenses for functional home improvements and routine repairs made to their primary residence from their state gross income tax. It applies to owners and renters who maintain a home in New Jersey as their permanent residence (excluding vacation homes or cosmetic remodels). Deductions cover work that materially improves operating condition (like roof repairs) or maintains essential habitability (like HVAC maintenance), but exclude aesthetic changes or adaptations for new uses. Married couples filing separately may each claim half of qualifying expenses. The deduction applies to all qualifying expenses with no annual limit.

Maddy summaryS 812 exempts medical alert devices and services from New Jersey's sales and use tax. The bill adds these items to the existing list of tax-exempt medical products, such as diabetic supplies and durable medical equipment. Medical alert devices are electronic devices that allow users to send signals to assistance operators during emergencies, while medical alert services provide these devices and operator access. This change directly benefits elderly and vulnerable residents who rely on these services by making them more affordable, as they will no longer pay tax on purchases.

Maddy summaryThis bill exempts the sale of recreational safety helmets from New Jersey's sales and use tax. It directly affects consumers buying helmets for activities like biking, skateboarding, skiing, or snowboarding, and the businesses selling them. The exemption applies to helmets that meet existing safety standards for those activities or are specifically designed for them (e.g., bike helmets, ski helmets, or snowmobile helmets). The tax change takes effect three months after the bill is signed into law.

Maddy summaryThis New Jersey bill (S 1374) provides tax credits to businesses that demolish abandoned commercial buildings (at least 100,000 sq ft) and construct new commercial buildings on the same site. Taxpayers can claim a credit equal to 25% of demolition and construction costs, capped at $500,000 per project, against either the state's privilege tax or gross income tax. To qualify, businesses must apply to the Division of Taxation for certification proving the building replacement occurred, and the credit requires documentation of costs. The total credits across all projects cannot exceed $5 million, and unused credits may be carried forward for up to seven years.

Maddy summaryS 1335 provides a 20% tax credit against New Jersey's corporation business tax for businesses investing in new manufacturing equipment or facility improvements (renovation, modernization, or expansion) at their manufacturing facilities within the state. The credit covers 20% of qualifying costs and can be carried forward for up to seven tax years if not fully used in the current year. It prevents double-dipping by disallowing the same expenses from being claimed under other credits like the New Jobs Investment Tax Credit. The credit applies only to facilities where over half of the equipment is used for manufacturing, as defined by the bill.

Maddy summaryS 888 ensures that children in New Jersey's NJ FamilyCare program transitioning from the Early and Periodic Screening, Diagnosis, and Treatment (EPSDT) program to the Managed Long Term Services and Supports (MLTSS) program automatically retain their previous weekly private duty nursing hours and can carry over unused hours. It requires managed care organizations to maintain private duty nursing coverage during appeals for reductions, extending the appeal window from 10 to 30 days and continuing benefits until 30 days after an appeal concludes. The bill also directs the state to review past transitions (within five years) to identify children who may qualify for increased private duty nursing hours. These provisions aim to prevent disruptions in critical nursing care during program changes for pediatric beneficiaries.

Maddy summaryS 1983 would eliminate the requirement for advanced practice nurses (APNs) in New Jersey to practice under physician collaboration or supervision, allowing them to provide care independently. This directly affects APNs - over 75% of whom specialize in primary care - and aims to improve healthcare access in underserved communities, including areas with physician shortages and among racial/ethnic minorities, low-income populations, and those facing transportation barriers. The bill cites that 24 states and the District of Columbia already permit full practice authority for APNs, and during pandemic waivers (Executive Order 112), no adverse incidents occurred while APNs practiced without restrictions. It states removing these barriers could reduce healthcare access disparities by over 38 percent, aligning New Jersey with other states to address chronic shortages in primary care services.

Maddy summaryThis bill amends New Jersey's school bus safety laws to authorize using school bus monitoring systems for enforcement. It changes penalties for drivers who illegally pass stopped school buses: violations captured by these systems will result in only a $250 civil penalty (instead of potential fines or jail time), with funds directed to municipalities and school districts for safety programs. The law applies to buses transporting children or individuals with developmental disabilities when stopped to load/unload. It does not create new monitoring systems but specifies how existing systems can be used to enforce stop laws through civil penalties.