STATE OF NEW JERSEY
222nd LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblywoman TENNILLE R. MCCOY
District 14 (Mercer and Middlesex)
Assemblyman ROBERT J. KARABINCHAK
District 18 (Middlesex)
Co-Sponsored by:
Assemblywomen Drulis, Speight, Assemblyman Freiman and Assemblywoman Lopez
SYNOPSIS
Requires development of online tax training for small and micro-businesses.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act concerning an online tax training program and supplementing Title 54 of the Revised Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. The Director of the Division of Taxation in the Department of the Treasury shall develop, and update as necessary to reflect current law, an online training program for the purpose of providing instruction on the process of filing and remitting State taxes, including, but not limited to, the corporation business tax imposed pursuant to P.L.1945, c.162 (C.54:10A-1 et seq.), the gross income tax imposed pursuant to N.J.S.54A:1-1 et seq., and the sales and use tax imposed pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.). The training program shall be designed specifically for use by small businesses and micro-businesses and shall be made available, free of charge, on the Internet website of the Division of Taxation.
2. This act shall take effect immediately.
STATEMENT
This bill requires the Director of the Division of Taxation (division) to develop, and update as necessary to reflect current law, an online training program for the purpose of providing instruction on the process of filing and remitting State taxes, including, but not limited to, the corporation business tax, gross income tax, and sales and use tax. The training program is required to be designed specifically for use by small businesses and micro-businesses and to be made available, free of charge, on the Internet website of the division.