NJ S972

Candidates for Governor, Lieutenant Governor, State Senate, and General Assembly must file copies of their federal income tax returns for at least the five most recent taxable years with the Election Law Enforcement Commission.

Tax returns must be submitted at the same time as the required financial disclosure statement, which is due 10 days after the petition filing deadline for most candidates or 30 days after selection for Lieutenant Governor candidates.

Candidates must provide written consent for public disclosure of their tax returns, which the Commission will post on its website within seven days of filing.

The Commission, in consultation with the Attorney General, must redact any privileged or unlawful information from returns before public release.

The bill would take effect immediately upon enactment in New Jersey's 222nd Legislature (2026 session).