Bill
Bill > A663
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
The bill provides a credit against the New Jersey gross income tax for tolls paid on State roads via E-ZPass, in an amount equal to $1,000 per taxable year. The bill specifies that to claim the credit a taxpayer must incur toll expenses during the taxable year in excess of $1,000. Under the provisions of this bill, New Jersey gross income taxpayers are treated equally, irrespective of whether they reside in-State or out-of-State. Toll revenue is increasingly being diverted to pay for transportation projects and economic development projects that are unrelated to the maintenance of tolled roadways. The diversion of toll revenue to unrelated projects undermines the principle behind tolling and diminishes public support for tolled roadways. The residents of this State have benefited at the expense of toll paying commuters through the diversion of toll revenue to unrelated projects. By providing toll paying commuters with a means to offset a portion of their commuting cost, the bill recognizes that these taxpayers are paying more than their fair share for transportation and economic development projects, and furthers the public policy of this State to encourage electronic toll collection.
AI Summary
This bill allows New Jersey residents and non-residents to claim a credit of up to $1,000 against their gross income tax for tolls paid on state roads using an electronic toll collection system like E-ZPass, provided that their total toll expenses for the year exceed $1,000. The credit is intended to help offset commuting costs for taxpayers who are contributing to transportation and economic development projects through tolls, acknowledging that toll revenue is sometimes used for purposes unrelated to road maintenance. Importantly, the credit will not apply to tolls paid as fines or penalties, administrative fees associated with the E-ZPass system itself, or any toll expenses that are reimbursed by an employer or are deductible for federal or state tax purposes. If the credit reduces a taxpayer's tax liability to zero, any remaining credit amount will be refunded to the taxpayer.
Committee Categories
Transportation and Infrastructure
Sponsors (1)
Last Action
Introduced, Referred to Assembly Transportation and Independent Authorities 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/A663 |
| BillText | https://pub.njleg.gov/Bills/2026/A1000/663_I1.HTM |
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