NJ S514

Establishes a toll relief program through the New Jersey Turnpike Authority and South Jersey Transportation Authority that provides a 50% account credit to E-ZPass holders who record 35 or more qualifying toll transactions per month on the New Jersey Turnpike, Garden State Parkway, or Atlantic City Expressway

Appropriates $500 million total from the General Fund—$250 million to each authority—to fund the account credits, with appropriated funds prohibited from being used for administrative expenses or contracted services

Credits apply only to passenger automobiles using prepaid E-ZPass accounts and exclude tolls paid as fines, penalties, or administrative fees

Requires both authorities to submit quarterly reports to the Governor and Legislature documenting all credits issued, with supporting auditable data

Takes effect on the first day of the third month after enactment and expires one year after enactment