New Jersey A 4759: Expands definition and qualifications of online newspaper for required public advertisements.

Bill Text

A4759 

ASSEMBLY, No. 4759 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED MARCH 19, 2026

Sponsored by:

Assemblyman� ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

SYNOPSIS

���� Provides deduction in cash rent due on lease of 
State-owned land for value of certain food and farm equipment donations by 
commercial farm operators. 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act concerning food and farm equipment donations made by 
commercial farm operators and supplementing Title 4 of the New Jersey Statutes.

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

���� 1. a. As used in this section:

���� �Commercial farm operator� 
means the taxpayer primarily responsible for the on-site, day-to-day operation 
of a commercial farm, at which perishable foods and prepared foods are planted, 
managed, harvested, processed, and prepared for donation.� 

���� �Donate� means the same as 
that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Food bank� means the same as 
that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Food pantry� means a 
nonprofit organization or government entity that distributes food to 
individuals in need of assistance, including, but not limited to, a soup 
kitchen, homeless shelter, or religious organization.

���� �Perishable food� means the 
same as that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Prepared food� means the same 
as that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Wholesale value� means the 
quantity-weighted average price of a donated perishable food or prepared food 
item as determined using the actual wholesale prices the commercial farm 
operator received for that same or similar item, based on variety, grade, and 
size, during the month the donation was made.

���� b.� Notwithstanding 
the provisions of any law, rule, or regulation to the contrary, a commercial 
farm operator that leases State-owned land for agricultural purposes pursuant 
to section 14 of P.L.1971, c.199 (C.40A:12-14) and P.L.1989, c.79 (C.4:1C-44 et 
seq.) and that makes a donation of perishable food or prepared food, or a 
donation of eligible farm equipment listed pursuant to subsection c. of this 
section, to a food bank or food pantry located in this State shall receive a 
deduction in the amount of cash rent due on the lease in an amount equal to 50 
percent of the wholesale value of the perishable foods or prepared foods, or 50 
percent of the value at point of sale of the eligible farm equipment, that are 
donated to the food bank or food pantry during the lease year.

���� c. For the purposes of this 
section, eligible donated farm equipment shall include:

���� (1)�� refrigerators, including 
commercial refrigerators;

���� (2)�� freezers, including 
commercial freezers;

���� (3)�� refrigerant and 
non-refrigerant box trucks;

���� (4) retrofit refrigerator 
units;

���� (5)� mobile cooler units;

���� (6)�� cargo vans;

���� (7)�� pallet jacks;

���� (8)�� dollies;

���� (9)�� hand fork lifts;

���� (10) � stoves;

���� (11)� ovens;

���� (12)� microwaves; 

���� (13)� freezer blankets;

���� (14)� industrial shelving;

���� (15)� reusable bags; and

���� (16)� any other equipment the 
department deems necessary for food recovery operations.

���� d. In order to claim the deduction 
established pursuant to subsection b, of this section, a commercial farm 
operator shall obtain a written statement from the food bank or food pantry 
substantiating each donation of perishable food, prepared food, or eligible 
farm equipment made during the lease year.� At the time a donation is made, the 
commercial farm operator shall provide to the food bank or food pantry the 
wholesale value of the donated perishable food or donated food, or the value at 
point of sale of the eligible farm equipment.� The food bank or food pantry, 
upon receipt of the perishable food, prepared food, or eligible farm equipment, 
shall issue to the commercial farm operator making the donation a written 
statement, signed and dated by an individual authorized to accept the donation 
on behalf of the food bank or food pantry, that contains the name and quantity 
of the donated perishable food, prepared food, or farm eligible equipment, the 
name and address of the commercial farm operator making the donation, the name 
and address of the food bank and food pantry, and, as provided by the 
commercial farm operator, the wholesale value of the perishable food or 
prepared food, or the value at point of sale of the eligible farm equipment.� When 
making a payment on the lease, a commercial farm operator shall present a copy 
of each written statement issued to the commercial farm operator by a food bank 
or food pantry during the lease year for which the deduction is sought.

���� 2. The Department of 
Agriculture shall adopt rules and regulations, pursuant to t