Designates month of April of each year as "Military Child Appreciation Month" in NJ; designates last full week of April of each year as "Military Child Appreciation Week" in NJ.
Eliminates requirement that taxpayer that qualifies as S corporation for federal tax purposes affirmatively elect New Jersey S corporation status for purposes of corporation business and gross income taxes.
Increases annual income limitation for senior and disabled citizens' eligibility for $250 property tax deduction and bases future annual income limitations on annual CPI changes.
Requires BPU to provide funding for purchase and installation of photovoltaic technologies for age-restricted community clubhouse facilities from societal benefits charge.
Provides spouses of military servicemembers with gross income tax credit, up to $500, for professional relicensing fees incurred upon relocating to State.