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NJ A4704

Bill

Status

Passed

6/28/2024

Primary Sponsor

Shama Haider

Click for details

Origin

General Assembly

2024-2025 Regular Session

AI Summary

  • Imposes a 2.5% surtax called the "corporate transit fee" on corporations with allocated taxable net income exceeding $10 million

  • Applies to privilege periods from January 1, 2024 through December 31, 2028

  • Excludes S corporations and public utilities from the fee requirement

  • No tax credits may be applied against the corporate transit fee except for installment payments, estimated payments, and overpayments from prior periods

  • Revenue collected will be deposited in the General Fund and, starting in Fiscal Year 2026, appropriated annually for NJ Transit Corporation operating expenses and federal matching funds for capital projects

Legislative Description

Imposes 2.5 percent corporate transit fee on taxpayers with allocated taxable net income in excess of $10 million under CBT.

Bills and Joint Resolutions Signed by the Governor

Last Action

Approved P.L.2024, c.20.

6/28/2024

Committee Referrals

Budget6/26/2024

Full Bill Text

No bill text available