New Jersey A 3722: Requires certain State employees receive mental health first aid training.

Bill Text

A3722 

ASSEMBLY, No. 3722 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblywoman ALIXON COLLAZOS-GILL

District 27 (Essex and Passaic)

SYNOPSIS

���� Provides phased-in increases in cigarette tax rate 
over four-year period.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act providing for phased-in increases in the 
cigarette tax rate over a four year period and amending P.L.1948, c.65. 

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

���� 1.� Section 301 of P.L.1948, 
c.65 (C.54:40A-8) is amended to read as follows:

���� 301.����� Tax imposed; rate.� 
A tax is hereby imposed on the sale, use or possession for sale of use within 
this State of all cigarettes at the rate of:

���� a.���� $0.135 for each 
cigarette beginning on July 1, 2009, but before July 1, 2024;

���� b.��� $0.1625 for each 
cigarette beginning on July 1, 2024, but before July 1, 2025;

���� c.���� $0.175 for each 
cigarette beginning on July 1, 2025, but before July 1, 2026;

���� d.��� $0.1875 for each 
cigarette beginning on July 1, 2026, but before July 1, 2027; and

���� e.���� $0.20 for each 
cigarette beginning on July 1, 2027. 

(cf: P.L.2009, c.70, s.1)

���� 2.��� (New section)� a.� Each 
licensed retail dealer under P.L.1948, c.65 (C.54:40A-1 et seq.), shall, on or 
before September 1, 2024, September 1, 2025, September 1, 2026, and September 
1, 2027, respectively, file a return under oath or certified under the penalties 
of perjury with the Director of the Division of Taxation in the Department of 
the Treasury on forms furnished by the director, showing the amount of 
cigarettes in the licensed retail dealer's possession in the State at 12:01 
a.m. on July 1 of each year referenced hereinabove, and shall at the time of 
filing that return pay the tax to the director.� Failure to obtain such forms 
shall not be an excuse for the failure to make a return containing the 
information required by the director.

���� b. Notwithstanding the 
provisions of section 401 of P.L.1948, c.65 (C.54:40A-11) to the contrary, each 
licensed distributor and licensed wholesale dealer under P.L.1948, c.65 
(C.54:40A-1 et seq.), shall, on or before September 1, 2024, September 1, 2025, 
September 1, 2026, and September 1, 2027, respectively, file a return under 
oath or certified under the penalties of perjury with the director on forms 
furnished by the director, showing the amount of cigarettes in the dealer's or 
wholesaler's possession in the State at the close of business prior to July 1 
of each respective year referenced hereinabove.� An amount of tax shall be due 
equal to the additional tax on the number of cigarettes bearing stamps, and 
unaffixed stamps on hand.� Each licensed distributor and licensed wholesale 
dealer shall at the time of filing that return pay the tax to the director. 
Failure to obtain such forms shall not be an excuse for the failure to make a 
return containing the information required by the director.

���� 3.� This act shall take effect 
July 1, 2024.

STATEMENT

���� This bill provides for a 
phased-in increase in the cigarette tax rate over a four-year period.

���� Under current law, the State 
imposes a tax on cigarettes at a rate of $0.135 per cigarette, or $2.70 per 
pack of 20 cigarettes, which tax rate has been in effect since 2009.� This bill 
would increase this tax rate over a four-year period, as follows:

(1) 
beginning on July 1, 2024, the cigarette tax rate would increase by 55 cents to 
$3.25 per pack of 20 cigarettes;

(2) 
beginning on July 1, 2025, the cigarette tax rate would increase an additional 
25 cents to $3.50 per pack of 20 cigarettes; 

(3) 
beginning on July 1, 2026, the cigarette tax rate would increase an additional 
25 cents to $3.75 per pack of 20 cigarettes effective July 1, 2026; and

(4)� 
beginning on July 1, 2027, the cigarette tax rate increases an additional 25 
cents to $4.00 per pack of 20 cigarettes, which rate would remain in effect 
each year thereafter.

���� Current law dedicates one 
percent of cigarette tax revenues for smoking cessation and prevention 
initiatives funded through the Department of Health and $391.5 million in 
cigarette tax revenues to the Health Care Subsidy Fund for payments to acute 
care hospitals in New Jersey that provide necessary inpatient and outpatient 
services to patients regardless of ability to pay.� This bill does not alter 
these dedications.� Accordingly, any additional revenue collections resulting 
from the proposed increases in the cigarette tax would be received in the 
General Fund as State revenue, except as otherwise dedicated for these 
purposes.