Bill
Bill > S3616
NJ S3616
NJ S3616Imposes 50 percent tax on gross receipts from operation of private carceral facilities in State; establishes "Immigrant Protection Fund."
summary
Introduced
02/19/2026
02/19/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill imposes a tax on the gross receipts derived from the operation of private carceral facilities within the State. Specifically, the bill requires any individual or business entity that operates a private carceral facility to pay a tax equal to 50 percent of the taxpayer's gross receipts derived from the operation of a private carceral facility during the previous year. For the bill's purposes, "gross receipts" means all monies received by a taxpayer pursuant to any contract with a public entity relating to the operation of a private carceral facility. "Private carceral facility" is defined as a privately owned facility that is located in the State, houses or detains individuals for violations of State or federal law, and is operated pursuant to a contract with a public entity. The bill also establishes the "Immigrant Protection Fund" as a nonlapsing, revolving fund and requires all revenues generated from the tax imposed under the bill to be deposited by the State Treasurer into the fund. Any monies deposited into the fund are required to be annually appropriated exclusively to support the provision of immigration-related services in the State.
AI Summary
This bill imposes a significant 50 percent tax on the total income, known as "gross receipts," that private companies receive from operating detention facilities within the state, where "private carceral facility" refers to any privately owned place that holds individuals for breaking state or federal laws and operates under a contract with a government entity. The bill also establishes a dedicated "Immigrant Protection Fund," which is a permanent fund that can be used repeatedly, and mandates that all money collected from this new tax must be deposited into it, with these funds to be used annually solely for providing services related to immigration within the state.
Committee Categories
Justice
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Law and Public Safety Committee (on 02/19/2026)
Taxonomy
Immigration
- ‐ General Immigration
Law, Crime, and Family Issues
- ‐ Prisons and Correctional Institutions
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/S3616 | 02/12/2026 |
| BillText | https://pub.njleg.gov/Bills/2026/S4000/3616_I1.HTM | 02/20/2026 |
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