New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR79

Introduced
1/9/24  

Caption

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

Impact

If passed, the amendment would significantly alter the governance of tax laws in New Jersey. By instituting a five-year expiration period for state taxes, the amendment encourages ongoing legislative scrutiny and public discourse regarding tax policies. It compels the legislature to carefully consider the extension of tax laws, potentially leading to more proactive tax management and budgetary planning. This could lead to an environment where taxes are regularly evaluated for their necessity and impact, promoting accountability in fiscal matters.

Summary

ACR79 is a proposed constitutional amendment to the New Jersey Constitution which aims to establish a definitive limit on the duration of state taxes and their extensions. Specifically, it mandates that any law imposing a state tax or delaying its repeal shall expire after five years unless the legislature enacts an extension. This legislative measure is intended to promote fiscal responsibility by preventing taxes from remaining indefinitely without periodic review.

Contention

However, the bill is not without its points of contention. Proponents argue that it safeguards taxpayers by ensuring that taxes do not linger indefinitely without justification. Critics, on the other hand, may express concerns that such a mechanism could jeopardize essential funding for public services, particularly if extensions are not granted for certain taxes. Additionally, there may be apprehensions regarding the legislative workload, as regular reviews of tax laws may place demands on lawmakers and the legislative process. The balance between necessary funding and taxpayer protection will be a critical aspect of the debate surrounding ACR79.

Companion Bills

NJ ACR185

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

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 ACR123

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

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 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 A3019

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

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.

Similar Bills

NJ SCR43

Proposes constitutional amendment authorizing Legislature to invalidate certain court decisions.

CA SB699

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TX SJR54

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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

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HI SB1225

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HI SB1225

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HI SB2315

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