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NJ A3309

Bill

Official Source

Status

Passed

1/13/2026

Primary Sponsor

William Sampson

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • Requires employers in municipalities with local payroll taxes to provide additional information upon request to assist with tax administration
  • Exempts employees from New Jersey local employer payroll tax if an out-of-state municipality or entity already imposes an employer payroll tax on that employee's out-of-state services
  • Employers seeking the out-of-state exemption must submit documentation to the taxing municipality regarding employee residency, out-of-state work location, and the applicable out-of-state payroll tax
  • The Division of Local Government Services in the Department of Community Affairs will prescribe the documentation format for the out-of-state exemption process
  • Amends P.L.1970, c.326 (C.40:48C-16 and C.40:48C-18) with immediate effect upon enactment

Legislative Description

Concerns administration of employer payroll tax.

Withdrawn Because Approved

Last Action

Withdrawn Because Approved P.L.2025, c.314.

1/13/2026

Committee Referrals

Commerce and Economic Development1/13/2026

Full Bill Text

No bill text available