Makes various revisions to alcoholic beverage licensing laws pertaining to certain retailers and manufacturers; provides tax credit under corporate business tax and gross income tax to certain retail licensees.
Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.
Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.