New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A431

Introduced
1/9/24  

Caption

Reduces taxes on petroleum products gross receipts to 2016 levels; eliminates review council and State Treasurer's authority to change tax rate.

Impact

If enacted, A431 would alter the financial landscape for consumers by significantly lowering the cost of gasoline at the pump. The bill specifically removes the ability of the State Treasurer to modify tax rates based on fluctuations in revenue or fuel consumption, thereby establishing a more stable taxation rate for consumers. This change may provide direct economic relief for residents and businesses reliant on motor fuels, particularly as fuel costs have grown over recent years. Furthermore, any adjustments to the tax rate in the future will necessitate legislative approval rather than executive action, indicating a shift in the governance of fuel taxation in New Jersey.

Summary

A431 is a proposed bill that aims to reduce the petroleum products gross receipts tax (PPGRT) to four cents per gallon, reinstating the tax rate that was effective in 2016 prior to the recent legislative increases. The bill seeks to repeal various provisions enacted in 2016 which increased PPGRT rates, including a significant 12.85% tax on motor fuels and increases on other fuel types. This reform is expected to lower gasoline prices for consumers by eliminating tax modifications that were previously at the discretion of the State Treasurer based on fuel consumption and revenue collections.

Contention

Debate surrounding A431 may arise regarding the implications of reducing the PPGRT. Proponents argue that the tax cuts will benefit consumers and stimulate economic activity by reducing operational costs for businesses that depend on fuel. Conversely, opponents may raise concerns about potential adverse effects on state revenue, particularly for funding public transportation and infrastructure projects that rely on PPGRT income. Critics may also question whether removing the State Treasurer's ability to manage the tax dynamically could inhibit the state's capacity to respond to changing economic conditions.

Companion Bills

NJ A4709

Carry Over Reduces taxes on petroleum products gross receipts to 2016 levels; eliminates review council and State Treasurer's authority to change tax rate.

Similar Bills

NJ A411

Eliminates Treasurer's authority to annually adjust petroleum products gross receipts tax.

NJ A1419

Eliminates Treasurer's authority to annually adjust petroleum products gross receipts tax.

NJ A2961

Eliminates automatic increases of petroleum products taxes.

NJ A2683

Eliminates automatic increases of petroleum products taxes.

NJ S1108

Eliminates automatic adjustments of petroleum products taxes.

NJ A4709

Reduces taxes on petroleum products gross receipts to 2016 levels; eliminates review council and State Treasurer's authority to change tax rate.

NJ S1674

Requires Petroleum Products Gross Receipts Tax rate reduction if certain Legislative action is taken that includes increases in other State tax rates and revenue; dedicates revenues from certain sales and use tax increases to "Transportation Trust Fund Account."

NJ S1762

Requires Petroleum Products Gross Receipts Tax rate reduction if certain Legislative action is taken that includes increases in other State tax rates and revenue; dedicates revenues from certain sales and use tax increases to "Transportation Trust Fund Account."