New Jersey A 3834: Requires school districts to let nonpublic school students participate in district high school interscholastic athletics.

Bill Text

A3834 

ASSEMBLY, No. 3834 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblywoman AURA K. DUNN

District 25 (Morris and Passaic)

Co-Sponsored by:

Assemblyman Inganamort and Assemblywoman Fantasia

SYNOPSIS

���� Establishes temporary sales tax exemption for small 
businesses impacted by ongoing public highway projects.

CURRENT VERSION OF TEXT 

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

��

An Act establishing a temporary sales tax exemption for small 
businesses impacted by ongoing public highway projects, and supplementing Title 
54 of the Revised Statutes.

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

���� 1.��� a.� A small business 
that operates a retail business establishment within an impacted construction 
zone shall be entitled to an exemption from the tax imposed under the �Sales 
and Use Tax Act,� P.L.1966, c.30 (C.54:32B-1 et seq.) for all retail sales and 
services occurring at the retail business establishment during the exclusion 
period, provided that the small business is approved by the director pursuant 
to subsection b. of this section. 

���� b.��� Before or after the 
commencement of a public highway project, a small business may apply to the 
director for the exemption authorized under this section.� The application 
shall be submitted in a form and manner prescribed by the director.� The 
director shall require the small business to submit such documentation, 
records, and other information as the director deems necessary to verify that 
the small business meets the criteria set forth in subsection a. of this 
section.� If the director deems that the small business meets the criteria set 
forth in subsection a. of this section, the director shall issue an exemption 
certificate to the small business, which certificate shall indicate the retail 
business establishments at which the sales tax exemption shall be available and 
the exclusion period for which the exemption shall apply.

���� c.���� As used in this 
section:

���� �Director� means the Director 
of the Division of Taxation.

���� �Exclusion period� means the 
period of time between the date in which a public highway project commences and 
the date in which the project concludes.

���� �Full-time employee� means a 
person who is employed by the small business for at least 35 hours per week at 
a wage no less than the State minimum wage.

���� �Impacted construction zone� 
means any area immediately surrounding a public highway project within which 
area the occurrence of the public highway project impedes or blocks the normal 
and reasonable flow of traffic or otherwise restricts access to business 
establishments located with the area.� 

���� �Public highway project� means 
any infrastructure project that involves the construction, improvement, or 
maintenance of a State, county, or municipal highway, road, or street.

���� �Retail business 
establishment� means a fixed permanent location where goods are exhibited or 
services are offered on an appointment or walk-in basis.

���� �Small business� means a 
business with no more than 50 full-time employees, is independently owned and 
operated, and has its principal place of business in the State of New Jersey.

���� 2.��� The Director of the 
Division of Taxation shall, in accordance with the "Administrative 
Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), adopt rules and 
regulations as necessary to implement this act.

���� 3.��� This act shall take 
effect immediately.

STATEMENT

���� This bill provides a temporary 
sales tax exemption for transactions made at certain retail business 
establishments that are operated by qualified small businesses, and which are 
impacted by ongoing public highway projects.

���� Specifically, the bill 
provides that temporary sales tax exemption would be available at retail 
business establishments that are located within an �impacted construction 
zone,� which the bill defines as any area immediately surrounding a public 
highway project within which area the occurrence of the public highway project 
impedes or blocks the normal and reasonable flow of traffic or otherwise 
restricts access to business establishments located with the area.� To qualify 
for the exemption, the retail business establishment would have to be operated 
by a �small business,� which the bill defines as a business with no more than 
50 full-time employees, is independently owned and operated, and has its 
principal place of business in the State of New Jersey.� 

���� Under the bill, a qualified 
small business would be required to apply to the Director of the Division of 
Taxation before claiming the sales tax exemption.� Upon approval of an 
application, the director would provide issue an exemption certificate to the small 
business, which certificate would indicate the retail business establishments 
at which the sales