Establishes Stabilization Aid for certain school districts experiencing reductions in State school aid or other budgetary imbalances; establishes Education Rescue Grants for certain school districts experiencing reductions in teaching staff.
Excludes certain Roth IRA withdrawals from income qualification limits under homestead property tax reimbursement program during state of emergency related to COVID-19 pandemic.
Requires candidates for member of Legislature to file same financial disclosure statement with ELEC and Joint Legislative Committee on Ethical Standards as incumbent members.
Requires New Jersey Racing Commission to allow off-track wagering facilities to retain certain out-of-State wagering proceeds for direct distribution to permit holders.
Requires provision of face masks free of charge to voters at each polling place under certain circumstances; prohibits proof of COVID-19 vaccination to vote.
Eliminates period of limitation for deficiency assessment under corporation business tax when taxpayer fails to notify Division of Taxation of an income change on their federal tax return and prohibits claim for refund in such circumstance.