New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4208

Introduced
6/9/22  
Refer
6/9/22  
Report Pass
6/23/22  
Engrossed
6/29/22  
Engrossed
6/29/22  
Enrolled
6/29/22  
Chaptered
6/30/22  

Caption

Provides sales and use tax exemption for certain purchases made by certain supermarkets and grocery stores located within urban enterprise zones.

Impact

By easing tax burdens on businesses within urban enterprise zones, A4208 could enhance the availability of grocery stores in areas identified as food deserts, thereby improving access to nutritious food options for residents. In these communities, the presence of supermarkets is crucial not only for providing food but also for creating job opportunities. The bill facilitates this by incentivizing supermarkets to hire local residents, particularly targeting unemployed individuals and persons with disabilities, further promoting community engagement and employment.

Summary

A4208 is a bill that amends New Jersey's tax code to provide a sales and use tax exemption for certain purchases made by supermarkets and grocery stores located within urban enterprise zones. This initiative aims to stimulate economic activity in designated areas by alleviating some financial burdens on businesses operating in these economically challenged neighborhoods. Specifically, it allows eligible supermarkets and grocery stores to qualify for exemptions on their first $100,000 of annual sales, provided they meet specific criteria regarding their location and hiring practices.

Sentiment

The sentiment surrounding A4208 appears largely positive, especially among supporters who view it as a necessary step toward addressing food accessibility issues in New Jersey. Advocates argue that this legislation not only supports local business growth but also fosters social equity by improving employment chances for marginalized groups. However, some critics are concerned about the potential for misapplication of the tax exemptions and whether they will genuinely lead to improved conditions in targeted areas, thus highlighting a need for accountability in the utilization of these exemptions.

Contention

Opposition mainly revolves around the effectiveness and potential overreach of the bill's provisions. While the intent is to stimulate local economies, there are questions about whether simply providing tax breaks will lead to sustainable improvements. Critics also emphasize the importance of monitoring the impact on local job markets to ensure that the benefits reach the intended populations, raising concerns about compliance and the enforcement of hiring criteria that define a 'qualified business'.

Companion Bills

NJ S2791

Same As Provides sales and use tax exemption for certain purchases made by all supermarkets and grocery stores located within urban enterprise zones.

Similar Bills

NJ S2791

Provides sales and use tax exemption for certain purchases made by all supermarkets and grocery stores located within urban enterprise zones.

OH HR480

Honoring Fligner's Supermarket on its One Hundredth Anniversary.

NJ S3783

Modifies certain provisions of "New Jersey Innovation Evergreen Act" and "Food Desert Relief Act."

NJ A5541

Modifies certain provisions of "New Jersey Innovation Evergreen Act" and "Food Desert Relief Act."

MI HB6172

Economic development: commercial redevelopment; establishment of a commercial rehabilitation district; modify. Amends secs. 2 & 3 of 2005 PA 210 (MCL 207.842 & 207.843).

MI HB6203

Economic development: obsolete property and rehabilitation; definition of qualified retail food establishment; revise to reflect change in obsolete property rehabilitation act. Amends sec. 2 of 2005 PA 210 (MCL 207.842).

NJ A4365

Revises various provisions of Food Desert Relief Program.

NJ S2921

Revises various provisions of Food Desert Relief Program.