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NJ A4300

Bill

Status

Introduced

2/19/2026

Primary Sponsor

Ravi Bhalla

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • Imposes a 50 percent tax on gross receipts from the operation of private carceral facilities in New Jersey, effective January 1, 2027
  • Defines private carceral facilities as privately owned facilities that house or detain individuals for state or federal law violations under contract with federal, state, county, or municipal entities
  • Establishes the "Immigrant Protection Fund" as a nonlapsing, revolving fund administered by the Department of the Treasury
  • Requires all revenue from the tax to be deposited into the Immigrant Protection Fund and appropriated exclusively for immigration-related services in the state
  • Mandates annual filing of returns with the Director of Taxation, including contract values and copies, with penalties for non-compliance under the State Uniform Tax Procedure Law

Legislative Description

Imposes 50 percent tax on gross receipts from operation of private carceral facilities in State; establishes "Immigrant Protection Fund."

State and Local Government

Last Action

Introduced, Referred to Assembly State and Local Government Committee

2/19/2026

Committee Referrals

State and Local Government2/19/2026

Full Bill Text

No bill text available