Sen. Paul Sarlo

Maddy summaryS 2492 increases penalties for manufacturing, distributing, or possessing fentanyl or its analogs by lowering the quantity thresholds that trigger higher criminal classifications. It establishes a first-degree crime for possessing 10 grams or more of fentanyl (previously the highest penalty applied to 1 ounce or more), a second-degree crime for 5-10 grams (down from 1 ounce), and a third-degree crime for less than 5 grams (down from 1 ounce). The bill also raises maximum fines to $500,000 for first-degree offenses and $75,000 for third-degree offenses. This bill directly affects individuals involved in fentanyl distribution and manufacture in New Jersey, as well as law enforcement and courts applying these penalties.

Maddy summaryNew Jersey's S 1470 establishes that public safety workers (firefighters, police, EMTs) who responded to the September 11, 2001 attacks and participate in the federal World Trade Center Health Program are deemed eligible for state workers' compensation benefits for related illnesses or injuries. The bill creates a presumption of compensability regardless of when a claim is filed, provided the worker is enrolled in the federal health program. Workers must file claims within two years of the bill's effective date or when they knew of a disability linked to 9/11 exposure, and prior benefits from federal or other state programs reduce new awards. Employers and government entities must notify affected workers and their families within three months of the bill's enactment about this eligibility.

Maddy summaryThis bill increases annual payments from New Jersey's Energy Tax Receipts Property Tax Relief Fund to municipalities over two years, replacing the current fixed $740 million allocation. It prohibits municipalities from counting anticipated revenue from this fund when creating their annual budgets and requires that any additional aid must be subtracted from their property tax levy amounts. The bill directly affects all New Jersey municipalities receiving these state aid payments, including cities, towns, and counties. If enacted, it would provide incremental funding increases while ensuring local tax burdens are adjusted downward proportionally.

Maddy summaryThis bill (S 792) updates New Jersey's state income tax structure by automatically adjusting taxable income thresholds for inflation. It directly affects New Jersey residents filing state income tax returns, including individuals, estates, and trusts, by preventing "bracket creep" where inflation pushes taxpayers into higher tax brackets without real income growth. The key mechanism requires the state to annually revise the income levels defining each tax bracket using an inflation index, ensuring thresholds keep pace with rising costs. This change applies to all existing tax rate brackets shown in the bill's tables, maintaining the same tax rates while adjusting the income ranges that trigger them.

Maddy summaryThis bill (S 856) automatically adjusts New Jersey's income tax thresholds and qualification limits for inflation each year. It affects taxpayers who qualify for income-based tax benefits, such as lower tax rates or deductions for education savings, student loans, or tuition. The key mechanism uses the Consumer Price Index (CPI-U) to increase these thresholds annually - starting in 2022 - based on cost-of-living changes, rounded to the nearest $5. For example, the $200,000 income limit for certain education deductions will adjust yearly instead of remaining fixed. This ensures thresholds keep pace with inflation without requiring new legislation each year.

Maddy summaryThis bill requires ticket issuers (like venues, promoters, or sports teams) to offer purchasers a transferable ticket option at the time of initial sale if they use a non-transferable system, allowing tickets to be resold or given away without penalty. Exceptions apply for targeted promotions (e.g., discounted group tickets based on specific affiliations), which may remain non-transferable if clearly marked and not offered publicly. It prohibits penalizing or discriminating against ticket holders solely for reselling tickets or using specific resale platforms. The bill exempts venues in certain cities with hotel occupancy fees and retail sales taxes, and aligns with similar New York State rules already in effect.

Maddy summaryThis bill (S 1355) prevents future increases in unemployment tax rates for employers by freezing the wage base used to calculate contributions at the 2022 level. It directly affects businesses paying unemployment taxes in New Jersey, as their contribution rates will not rise if the wage base is adjusted downward. The bill also allocates $100 million in federal government assistance to the state’s unemployment compensation fund. This funding aims to bolster the fund’s reserves without requiring additional state tax increases. The bill is currently pending in the Senate Labor Committee (introduced January 9, 2024).

Maddy summaryS 1350 repeals a $100,000 annual spending cap on sales and use tax exemptions for businesses participating in New Jersey's Urban Enterprise Zone (UEZ) program. This bill directly affects certified UEZ businesses that make qualifying capital improvements to their property, such as building construction, major repairs, or renovations. The key provision removes the previous limit, allowing these businesses to claim full tax exemptions for all eligible improvements - regardless of cost - starting January 1, 2022. The change applies retroactively, meaning businesses can now claim exemptions for qualifying projects completed since 2022 without the prior $100,000 restriction.

Maddy summaryBill S 2042 creates a $5 million grant program administered by New Jersey's Department of Agriculture to help municipalities control spotted lanternflies. The program provides funding for activities like building inspections, pest extermination, and habitat remediation, prioritizing communities in quarantine zones, those with documented pest damage, widespread infestations, or threatened native vegetation. Municipalities must apply through guidelines developed by the Division of Plant Industry, which will also set qualification criteria and funding priorities. The $5 million appropriation comes from the General Fund and is intended to support immediate, on-the-ground pest control efforts.

Maddy summaryThis bill amends New Jersey's property tax law to explicitly remove tax exemption status for housing provided to school faculty. Currently, faculty housing is excluded from exemption under existing law, but this bill clarifies and strengthens that exclusion by removing it from the list of exempt properties. It would require schools to pay property tax on faculty housing units, directly affecting faculty members living in school-provided housing. The change applies to all schools and colleges covered by the tax exemption rules in R.S.54:4-3.6.