Bill
Bill > A5421
summary
Introduced
03/06/2025
03/06/2025
In Committee
10/20/2025
10/20/2025
Crossed Over
06/30/2025
06/30/2025
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill requires the Director of the Division of Taxation (division) to develop, and update as necessary to reflect current law, an online training program for the purpose of providing instruction on the process of filing and remitting State taxes, including, but not limited to, the corporation business tax, gross income tax, and sales and use tax. The training program is required to be designed specifically for use by small businesses and micro-businesses and to be made available, free of charge, on the Internet website of the division.
AI Summary
This bill requires the Director of the Division of Taxation to develop and maintain a free online training program specifically designed to help small and micro-businesses understand how to file and pay state taxes. The training program will cover key tax types including corporation business tax (a tax on businesses' net income), gross income tax (a tax on personal income), and sales and use tax (a tax on goods and services sold in the state). By creating this accessible, no-cost online resource, the bill aims to support smaller businesses in understanding and complying with New Jersey's tax requirements, potentially reducing errors and helping these businesses navigate their tax obligations more effectively. The training program will be hosted on the Division of Taxation's website and will be regularly updated to reflect current tax laws. The bill would take effect immediately upon enactment.
Committee Categories
Business and Industry, Government Affairs
Sponsors (8)
Reginald Atkins (D)*,
Robert Karabinchak (D)*,
Tennille McCoy (D)*,
Mitchelle Drulis (D),
Roy Freiman (D),
Yvonne Lopez (D),
Jessica Ramirez (D),
Shanique Speight (D),
Last Action
Received in the Senate, Referred to Senate Economic Growth Committee (on 10/20/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/A5421 |
| Fiscal Note - Fiscal Estimate 7/1/25; as introduced | https://pub.njleg.gov/Bills/2024/A5500/5421_E1.PDF |
| Analysis - Statement ASL 6/16/25 | https://pub.njleg.gov/Bills/2024/A5500/5421_S2.PDF |
| Analysis - Statement ACE 3/20/25 | https://pub.njleg.gov/Bills/2024/A5500/5421_S1.PDF |
| BillText | https://pub.njleg.gov/Bills/2024/A5500/5421_I1.HTM |
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