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NJ S957

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Jon Bramnick

Click for details

Origin

Senate

2026-2027 Regular Session

AI Summary

  • Director of the Division of Taxation must conduct a continuous study examining how New Jersey business income taxes affect business out-migration, business formation, and employment within the state

  • Study will analyze data from corporation, partnership, and other relevant New Jersey income tax returns

  • Director must produce an annual Tax Policy Impact Report with findings and recommendations on modifying state or local tax laws to improve the business climate

  • Annual report due to the Governor and Legislature by January 1 each year

  • Takes effect immediately upon enactment

Legislative Description

Requires Director of Division of Taxation to study impact of State business income taxes on business out-migration, business formation, and employment.

Commerce

Last Action

Introduced in the Senate, Referred to Senate Commerce Committee

1/13/2026

Committee Referrals

Commerce1/13/2026

Full Bill Text

No bill text available