New Jersey S 3630: Requires portable anti-choking devices be placed in schools.

Bill Text

S3630 

SENATE, No. 3630 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED FEBRUARY 19, 2026

Sponsored by:

Senator� ANDREW ZWICKER

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

Senator� RAJ MUKHERJI

District 32 (Hudson)

Co-Sponsored by:

Senator Vitale

SYNOPSIS

���� Imposes various taxes and fees on operators of 
private prisons to offset social costs of incarceration. 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act imposing taxes and fees on operators of private prisons 
and supplementing Title 54 of the Revised Statutes.

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

���� 1.��� Sections 1 through 4 of 
P.L.��� , c.��� (C.������� ) (pending before the Legislature as this bill) 
shall be known and may be cited as the �Knowledge, Accountability, and Rights 
in Incarceration Markets Act.�

���� 2.��� a.� For the purposes of 
this section:

���� �Director� means the Director 
of the Division of Taxation in the Department of the Treasury.

���� �Public entity� means any 
federal, State, county, or municipal entity.

���� b.��� A taxpayer that operates 
a private correctional facility in the State and has entered into a contract 
with a public entity for the provision of correctional services, shall be 
subject to a fee based on the value of such contract with the public entity during 
each year in which the contract is in effect.� The amount of the fee shall be 
equal to eight percent of the consideration given, or contracted to be given, 
by the public entity to the taxpayer for the provision of correctional 
services.

���� c.���� Every taxpayer subject 
to the fee imposed pursuant to subsection b. of this section shall annually 
file a return for the preceding calendar year with the director on such forms 
as the director shall prescribe.� The return shall indicate the total dollar value 
of the contract entered into by the taxpayer for the provision of correctional 
services and include a copy of such contract.� At the time a return is filed 
pursuant to this subsection, a taxpayer shall remit the full amount of the fee 
due.

���� d.��� A taxpayer that fails to 
file a return when due or fails to pay the amount of the fee when due shall be 
subject to such penalties and interest as shall be provided by the director.

���� e.���� There is established a 
special, nonlapsing account within the General Fund, to be known as the 
�Detention and Deportation Defense Initiative Support Fund,� into which all 
revenues generated from the fee imposed pursuant to this section shall be 
credited.� The monies in the account shall be dedicated and annually 
appropriated by the Legislature to the Department of Human Services to support 
the provision of legal services by accredited institutions of higher education 
through the Detention and Deportation Defense Initiative, or any other 
successor initiative or program.

���� 3.��� a.� For the purposes of 
this section:

���� �Director� means the Director 
of the Division of Taxation in the Department of the Treasury.

���� b.��� A taxpayer that operates 
a private correctional facility in the State shall be subject to a fee based on 
the number of inmates who are detained at the taxpayer�s private correctional 
facility.� The amount of the fee shall be $15 per inmate for each day such 
inmate is detained at the taxpayer�s private correctional facility in a month.

���� c.���� Every taxpayer subject 
to the fee imposed pursuant to subsection b. of this section shall file a 
return for the preceding month with the director on such forms as the director 
shall prescribe.� The return shall indicate the total number of inmates detained 
at the taxpayer�s private correctional facility during the preceding month and 
the number of days during that month in which such inmates were detained by the 
taxpayer.� At the time a return is filed pursuant to this subsection, a 
taxpayer shall remit the full amount of the fee due.

���� d.��� A taxpayer that fails to 
file a return when due or fails to pay the amount of the fee when due, shall be 
subject to such penalties and interest as shall be provided by the director.

���� e.���� There is established a 
special, nonlapsing account within the General Fund, to be known as the 
�Private Prison Societal Rehabilitation Support Fund,� into which all revenues 
generated from the fee imposed pursuant to this section shall be credited.� The 
monies in the account shall be dedicated and annually appropriated by the 
Legislature to support community-based programs related to food security, 
housing, recreation, job training, and youth mentorship.

���� 4.��� a.� For the purposes of 
this section:

���� �Allocated taxable net income� 
means taxable net income as defined in subsection (w) of section 4 of P.L.1945, 
c.162 (C.54:10A-4).

���� �Combined group� means a 
combined group as defined in subsection (z) of section 4 of P.L.1945, c.162 
(C.54:10A-4).

���� �S corporat