summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill would authorize municipalities to impose taxes on empty ISO shipping containers which are stored within their boundaries. A municipality would retain 75% of the amounts collected and remit 25% of the amounts collected to the county. Amounts retained by a municipality would be held in trust and used to fund infrastructure projects within the municipality. Amounts remitted to the county would be held in trust and used to fund infrastructure projects or for the acquisition or maintenance of open space within the municipality which collected the tax. Under the bill, the Directors of the Division of Local Government Services and the Division of Taxation would adopt a model ordinance to aid municipal governing bodies considering imposing a tax on empty ISO shipping containers.
AI Summary
This bill authorizes municipalities to create local ordinances to tax empty ISO shipping containers, which are standardized containers used for transporting goods internationally by ship, rail, or truck, when they are stored within the municipality's borders. Of the tax revenue collected, 75% would be kept by the municipality and placed in a trust fund specifically for local infrastructure projects. The remaining 25% would be sent to the county, which would then deposit it into a trust fund to be used for infrastructure projects or for acquiring and maintaining open spaces within the municipality that originally collected the tax. To assist municipalities in implementing this tax, the Directors of the Division of Local Government Services and the Division of Taxation will develop a model ordinance within 60 days of the bill's enactment.
Committee Categories
Housing and Urban Affairs
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 01/13/2026)
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/2026/S2197 |
| BillText | https://pub.njleg.gov/Bills/2026/S2500/2197_I1.HTM |
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