New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill ACR185

Introduced
11/20/23  

Caption

Proposes constitutional amendment providing laws imposing, extending, or delaying repeal of State tax expire after five years unless extended by Legislature.

Impact

Should ACR185 be adopted, it could have profound implications on the state's approach to taxation. Currently, tax laws can linger indefinitely unless actively repealed by the Legislature. With this proposed amendment, any new tax imposed or any extension of an existing tax would necessitate a re-evaluation and possible renewal, fostering a more dynamic legislative environment. This could potentially affect state revenue stability and influence budget planning, requiring legislators to be proactive about tax policies that might otherwise be left unchecked.

Summary

ACR185 proposes a significant constitutional amendment in New Jersey, wherein any law that imposes a state tax or delays the repeal of such taxes would automatically expire after five years unless the Legislature enacts an extension. This amendment seeks to bring more accountability and discipline into the legislative process regarding state taxation. The mechanism stipulated allows for an extension only if a vote occurs no earlier than one year prior to the sunset of the tax law, thus ensuring that the tax remains under legislative scrutiny every five years.

Contention

The amendment has the potential to spark debate among lawmakers, particularly around issues of fiscal responsibility versus stability in state funding. Proponents may argue that the amendment increases transparency and prevents unwanted tax burdens from becoming permanent fixtures of state law. Conversely, opponents might raise concerns about the potential for revenue shortages or disruptions in funding for essential services if tax laws are not regularly renewed. The requirement for a legislative vote to extend tax provisions could also lead to political maneuvering, where tax extensions become tangled in broader budgetary negotiations.

Companion Bills

No companion bills found.

Previously Filed As

NJ ACR96

Proposes constitutional amendment providing laws imposing, extending, or delaying repeal of State tax expire after five years unless extended by Legislature.

NJ ACR35

Proposes constitutional amendment to require two-thirds majority vote by Legislature for bills proposing a new or increased State tax, fee, surcharge or civil penalty.

NJ ACR62

Proposes constitutional amendment to increase to $500 veterans' property tax deduction.

NJ ACR97

Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

NJ ACR123

Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.

NJ ACR36

Proposes constitutional amendment to increase amount of annual veterans' property tax deduction from $250 to $1,250.

NJ ACR32

Proposes constitutional amendment to grant certain senior citizens property tax credit equal to 50 percent of property tax bill on primary residence.

NJ ACR86

Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

NJ ACR103

Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

NJ A3019

Reduces expiration date for rules from seven years to five years and requires legislative approval for readoption of rules after five years.

Similar Bills

NJ SCR43

Proposes constitutional amendment authorizing Legislature to invalidate certain court decisions.

CA SB699

Legislature: constitutional course.

TX SJR54

Applying to the Congress of the United States to call a convention under Article V of the United States Constitution for the limited purpose of proposing one or more amendments to the constitution to impose fiscal restraints on the federal government, to limit the power and jurisdiction of the federal government, and to limit the terms of office of federal officials and members of Congress.

TX HJR98

Applying to the Congress of the United States to call a convention under Article V of the United States Constitution for the limited purpose of proposing one or more amendments to the constitution to impose fiscal restraints on the federal government, to limit the power and jurisdiction of the federal government, and to limit the terms of office of federal officials and members of Congress.

HI SB2265

Proposing Amendments To The Hawaii State Constitution To Enable Legislation By The People.

HI SB1225

Proposing An Amendment To Article Xvii, Section 3 Of The Hawaii Constitution To Specify That The Standard For Voter Approval Of A Constitutional Amendment Proposed By The Legislature Is A Majority Of All The Votes Tallied Upon The Question.

HI SB1225

Proposing An Amendment To Article Xvii, Section 3 Of The Hawaii Constitution To Specify That The Standard For Voter Approval Of A Constitutional Amendment Proposed By The Legislature Is A Majority Of All The Votes Tallied Upon The Question.

HI SB2315

Proposing An Amendment To Article Xvii, Section 3 Of The Hawaii State Constitution To Specify That The Standard For Voter Approval Of A Constitutional Amendment Proposed By The Legislature Is A Majority Of All The Votes Tallied Upon The Question.