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Bill > A4300


NJ A4300

NJ A4300
Imposes 50 percent tax on gross receipts from operation of private carceral facilities in State; establishes "Immigrant Protection Fund."


summary

Introduced
02/19/2026
In Committee
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 revenue, known as "gross receipts," that private companies receive from operating detention facilities within the state, which are defined as privately owned locations that house individuals for violating state or federal laws under contract with a government entity. The revenue generated from this tax will be directed into a newly established "Immigrant Protection Fund," a dedicated fund that will be used solely for providing services related to immigration within the state.

Committee Categories

Government Affairs

Sponsors (5)

Last Action

Introduced, Referred to Assembly State and Local Government Committee (on 02/19/2026)

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