New Jersey S 3463: Exempts sales of bandages and other similar products from sales and use tax.

Bill Text

S3463 1R 

[First Reprint]

SENATE, No. 3463 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED FEBRUARY 12, 2026

Sponsored by:

Senator� GORDON M. JOHNSON

District 37 (Bergen)

Senator� ANTHONY M. BUCCO

District 25 (Morris and Passaic)

Assemblyman� ROY FREIMAN

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

Assemblyman� ALEXANDER "AVI" SCHNALL

District 30 (Monmouth and Ocean)

Assemblyman� CHRISTOPHER P. DEPHILLIPS

District 40 (Bergen, Essex and Passaic)

Co-Sponsored by:

Senators McKnight, Mukherji, Assemblyman Tully, 
Assemblywomen Murphy and Brennan

SYNOPSIS

���� Makes certain changes to regulation of health care 
service firms. 

CURRENT VERSION OF TEXT 

���� As amended by the General Assembly on June 11, 2026.

�� 

An Act concerning health care service firms and amending P.L.2002, 
c.126.

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

���� 1. Section 1 of P.L.2002, 
c.126 (C.34:8-45.1) is amended to read as follows: 

���� 1. a. Notwithstanding any 
other law or regulation to the contrary, an employment agency required to be 
licensed pursuant to P.L.1989, c.331 (C.34:8-43 et al.), or any other firm, 
company, business, agency, or other entity that is not a home health care agency 
licensed pursuant to P.L.1971, c.136 (C.26:2H-1 et seq.) or a hospice licensed 
pursuant to P.L.1997, c.78 (C.26:2H-79 et seq.), which employs, places, 
arranges for the placement of, or in any way refers, an individual to provide 
companion services, health care services, or personal care services in the 
personal residence of a person with a disability or who is age 60 or older, 
regardless of the title by which the provider of the services is known, shall 
be registered as a Health Care Service Firm and shall be subject to the rules 
and regulations governing Health Care Service Firms adopted by the Division of 
Consumer Affairs in the Department of Law and Public Safety.� The Division of 
Consumer Affairs is authorized to enforce the health care service firm 
registration requirement, and the provisions of P.L.1989, c.331 (C.34:8-43 et 
al.), upon any person whose operations are subject to this section, whether the 
operations include the direct employment of individuals, the use of an Internet 
website or application, or any other process or business model. 

���� As used in this section:

���� "Companion services" 
means non-medical, basic supervision and socialization services which do not 
include assistance with activities of daily living, and which are provided in 
the individual's home. Companion services may include the performance of 
household chores.

���� "Health care 
services" means any services rendered for the purpose of maintaining or 
restoring an individual's physical or mental health or any health-related 
services, and for which a license or certification is required as a 
pre-condition to the rendering of such services.

���� "Personal care 
services" means services performed by licensed or certified personnel for 
the purpose of assisting an individual with activities of daily living that may 
involve physical contact. Services include, but are not limited to, bathing, 
toileting, transferring, dressing, grooming, and assistance with ambulation, 
exercise, or other aspects of personal hygiene.

���� b.��� (Deleted by amendment, 
P.L.2014, c.29)

���� c.��� As a condition of being 
registered under P.L.1989, c.331 (C.34:8-43 et al.), a health care service firm 
shall obtain within 12 months of registration accreditation from an accrediting 
body that is recognized by the Commissioner of Human Services as an accrediting 
body for homemaker agencies participating in the Medicaid program, as set forth 
at N.J.A.C.10:60-1.2.� For purposes of accreditation pursuant to this 
subsection, the accrediting body shall apply the standards set forth in 
N.J.A.C.13:37-14.1 et seq. and N.J.A.C.13:45B-13.1 et seq., as applicable.

���� d.��� As a condition of 
registration under P.L.1989, c.331 (C.34:8-43 et al.):

���� (1)� All health care service 
firms shall annually submit to the director financial statements prepared by 
the firm, which shall be consistent with the firm's tax filing with the State 
for the year covered by the financial statements.� 

���� (2)� In addition to the 
financial statements required pursuant to paragraph (1) of this subsection, a 
health care service firm that receives more than [$250,000] $500,000 
for the provision of New Jersey Medicaid Personal Care Assistance services 
shall submit to the director an audit the third calendar year after the date of 
registration or on December 30, 2022, whichever date is later, and every third 
year thereafter.� The audit shall be submitted no later than September 30th 
of the calendar year in which it is due.

���� (3)� In addition to the 
financial statements required pursuant to paragraph (1) of this subsection, a 
health care service firm that generates $10 million or more in