New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A5805

Introduced
6/26/25  
Refer
6/26/25  
Report Pass
6/26/25  
Engrossed
6/30/25  
Enrolled
6/30/25  
Chaptered
6/30/25  

Caption

Modifies tax rate on certain nicotine products.

Impact

The introduction of AB A5805 is expected to generate additional revenue for public health initiatives and contribute to tobacco control programs in New Jersey. With the hikes in tax rates, proponents argue that it will deter tobacco consumption, particularly among youth, while simultaneously raising funds for healthcare. The bill earmarks $2 million of the anticipated revenues specifically for the Health Care Subsidy Fund, thereby directly linking tobacco taxation with public health funding. This budgetary allocation traditionally assists programs aimed at preventing smoking initiation and promoting cessation among vulnerable populations.

Summary

Assembly Bill A5805 proposes an increase in the tax rates imposed on cigarettes, liquid nicotine, and container e-liquid in New Jersey. Specifically, the bill raises the cigarette tax from $0.135 to $0.15 per cigarette, while the tax on liquid nicotine will increase from $0.10 to $0.30 per fluid milliliter. Additionally, the container e-liquid tax will see a rise from 10% to 30% of the retail sale price. The changes are set to take effect on August 1, 2025, and are part of the Governor’s Fiscal Year 2026 Budget recommendations. The bill also aims to allocate a portion of the collected tax revenues towards the Health Care Subsidy Fund, which supports various health programs.

Sentiment

The sentiment surrounding the bill is generally positive among public health advocates and officials who argue it is a necessary measure for enhancing state revenue while promoting healthier lifestyles among residents. However, it also faces criticism primarily from business owners and vape shop operators who express concerns about the financial burden imposed by increased taxes on their sales. The discussions around the legislation reflect a balance between public health objectives and economic implications for businesses involved in the sale of tobacco and related products.

Contention

One of the notable points of contention regarding A5805 concerns the potential impact of the tax increases on low-income consumers and small businesses. Detractors caution that raising taxes on tobacco products might lead to unintended consequences, such as increased black market sales or displacement of spending to lower-priced alternatives. Furthermore, there are concerns that the specific allocation of funds might not effectively reach the intended health programs, prompting calls for detailed oversight and transparency in the use of the revenue collected from these taxes.

Companion Bills

NJ S4659

Same As Modifies tax rate on certain nicotine products.

NJ S4661

Same As Increases tax rate on liquid nicotine and container e-liquid.

Previously Filed As

NJ S4012

Modifies tax rate on certain tobacco and nicotine products.

NJ HB3206

Modifies provisions related to the regulation of certain tobacco products, alternative nicotine products, and vapor products

NJ HB2778

Luxury tax; nicotine; vapor; products

NJ H0884

Amends and adds to existing law to establish certain permitting requirements regarding the sale of certain nicotine products, to revise provisions regarding the regulation of certain nicotine products, and to impose a tax on certain nicotine and related products.

NJ HB0337

Nicotine Product Tax Amendments

NJ A4572

Regulates certain vapor products.

NJ HB2488

Local tax authority; nicotine vapor products.

NJ S08080

Imposes a tax on selected nicotine products, including, but not limited to a nicotine pouch or products intended to be made into a nicotine pouch by the consumer; defines a nicotine pouch as a smokeless pre-portioned pouch containing nicotine but no tobacco, which the user puts and leaves between their lip and gum while the nicotine and taste is being released; makes related provisions and technical amendments.

NJ HB4032

alternative nicotine; vapor products; tax.

NJ H8188

Defines an alternative nicotine product as any noncombustible product without tobacco leaf but nicotine from another source and also taxes alternative nicotine products at $2.00 per container up to 20 units.

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