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NJ A2352

Bill

Status

Introduced

1/13/2026

Primary Sponsor

William Moen

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • Exempts protective face coverings (medical masks, respirators, and similar items designed to prevent spread of infection) from New Jersey sales and use tax during Governor-declared statewide public health emergencies
  • Tax exemption applies only when federal or state government agencies require or encourage wearing face coverings to mitigate the public health emergency
  • Amends existing law (P.L.1980, c.105) that already exempts prescription drugs, over-the-counter drugs, prosthetic devices, and durable medical equipment from sales tax
  • Sponsored by Assemblyman William F. Moen, Jr. (District 5 - Camden and Gloucester) and pre-filed for the 2026 legislative session
  • Takes effect immediately upon enactment

Legislative Description

Exempts protective face coverings from sales and use tax during public health emergencies.

Health

Last Action

Introduced, Referred to Assembly Health Committee

1/13/2026

Committee Referrals

Health1/13/2026

Full Bill Text

No bill text available