Allows taxpayers to utilize alternative method of depreciation of certain expenditures in connection with construction of new affordable housing developments.
Adapts new federal partnership audit regime under gross income tax, ends COVID-related State tax extensions, and eliminates requirement to affirmatively elect New Jersey S Corporation status.
Provides for DCA to reestablish and administer certification program for recreation administrators and automatically reinstate administrator certifications issued under prior law.
Requires all counties to establish mosquito control commissions and report certain mosquito control activities to State Mosquito Control Commission; requires State Mosquito Control Commission to develop guidelines to aid county commissions.