New Jersey S 2165: Revises animal cruelty offenses involving neglect and abuse, and the penalties therefor; repeals appropriate sections of law.

Bill Text

S2165 1R 

[First Reprint]

SENATE, No. 2165 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator PAUL D. MORIARTY

District 4 (Atlantic, Camden and Gloucester)

Senator� JAMES BEACH

District 6 (Burlington and Camden)

Co-Sponsored by:

Senators Testa, Amato, Tiver and Cryan

SYNOPSIS

���� "Saving Our 
Diners and Preserving Our Past (SODA POP) Act"; provides sales and use tax 
exemption and corporation business and gross income tax credits for historic 
diners and historic restaurants included in online registry.

CURRENT VERSION OF TEXT 

���� As reported by the Senate Economic Growth Committee 
on February 12, 2026, with amendments.

�� 

An Act providing tax incentives for 
certain historic eating establishments, designated as the �Saving 
Our Diners and 1[Protecting] Preserving1 Our 
Past 1(SODA POP)1 Act,� amending P.L.1966, 
c.30 (C.54:32B-1 et seq.), and supplementing various parts of the statutory law.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� (New 
section)� a.� As used in this section:

���� "Diner" means a food 
establishment that: �serves food and beverages to customers primarily for 
on-site consumption at a booth, table, or counter setting; 1and1 engages 
primarily in the preparation and serving of a wide variety of menu offerings, 
including, but not limited to, hamburgers, salads, sandwiches, soups, breakfast 
items, entrees, pastries, pies, and beverages.� "Diner" shall only 
include food establishments that are commonly known and regarded as diners, and 
shall not include any caf�, delicatessen, tavern, bar, sandwich shop, or other 
food establishment.

���� "Director" means the 
Director of the Division of Travel and Tourism in the Department of State.

���� "Division" means the 
Division of Travel and Tourism in the Department of State.

���� "Family member" 
means a sibling, grandparent, grandchild, child, spouse, domestic partner, 
civil union partner, parent-in-law, or parent of a covered individual, or any 
other individual related by blood to the employee, and any other individual 
that the employee shows to have a close association with the employee which is 
the equivalent of a family relationship.

���� "Family-owned business 
entity" means a business entity that has been solely owned and operated by 
one or more family members for the entire period in which the business has been 
in operation.

���� "Historic diner" 
means a diner that:

���� (1)�� has been in continuous 
operation for at least 25 years, including any period of time in which the 
establishment was required to suspend dine-in services as a result of a public 
health emergency;

���� (2)�� qualifies as a small 
business concern within the meaning of the federal "Small Business 
Act," 15 U.S.C. s.631 et seq.; and

���� (3)�� is in compliance with 
all applicable health, safety, and zoning requirements.

���� "Historic diner and 
restaurant registry" means the registry established and maintained by the 
director pursuant to this section.

���� "Historic 
restaurant" means a restaurant that:

���� (1)�� has been in continuous 
operation for at least 25 years, including any period of time in which the 
establishment was required to suspend dine-in services as a result of a public 
health emergency;

���� (2)�� qualifies as a small 
business concern within the meaning of the federal "Small Business 
Act," 15 U.S.C. s.631 et seq.;

���� (3)�� is in compliance with 
all applicable health, safety, and zoning requirements; and

���� (4)�� is a family-owned 
business entity.

���� "Restaurant" means a 
food establishment that operates in a fixed location and in which the principal 
business is the sale of food and beverages to customers for consumption on the 
premises.

���� b.��� The Director of the 
Division of Travel and Tourism in the Department of State shall establish and 
maintain 1[an annual] a1 
historic diner and restaurant registry listing all historic diners and historic 
restaurants in the State.� The historic diner and restaurant registry shall 
include the location and history of each historic diner and historic restaurant 
and any other information the director deems necessary to increase awareness of 
historic diners and restaurants in the State.

���� c.���� Within six months after 
the effective date of P.L. , 
c. (C. ) 
(pending before the Legislature as this bill), and 1[each year] annually1 
thereafter, the director shall solicit applications from the operators of 
historic diners and historic restaurants in the State for 1initial1 
inclusion1, 
and annual renewal,1 
on the 1[annual]1 
historic diner and restaurant registry, which applications shall include such 
information and documentation as the director deems necessary to determine 
whether the diner or restaurant qualifies as a historic diner or historic 
restaurant.

���� d.��� Within 12 months after 
the effective date of P.