Bill
Bill > ACR96
NJ ACR96
NJ ACR96Proposes constitutional amendment providing laws imposing, extending, or delaying repeal of State tax expire after five years unless extended by Legislature.
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 proposed constitutional amendment requires the Legislature's approval for the extension, beyond five years, of any law that imposes a State tax or delays the repeal or expiration of a State tax. If this amendment is adopted, any current or later enacted law imposing a State tax, or delaying the repeal or expiration of aState tax, will sunset five years after the date this amendment to the Constitution is approved or five years after the law was enacted. The Legislature could vote to extend the law for an additional five years no sooner than one year before the law is scheduled to sunset.
AI Summary
This concurrent resolution proposes a constitutional amendment that would require any law imposing a State tax or delaying the repeal or expiration of a State tax to automatically expire after five years unless the Legislature votes to extend it. This means that taxes would not continue indefinitely without legislative re-approval, and any extension could only be enacted by the Legislature no earlier than one year before the original five-year period ends. The purpose of this "sunset" provision is to ensure that tax laws are periodically reviewed and re-authorized by lawmakers.
Committee Categories
Government Affairs
Sponsors (2)
Last Action
Introduced, Referred to Assembly State and Local Government 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/ACR96 |
| BillText | https://pub.njleg.gov/Bills/2026/ACR/96_I1.HTM |
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