New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR26

Introduced
1/9/24  

Caption

Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

Impact

If adopted, this amendment would alter the constitutional requirements for tax legislation, necessitating a broader consensus among legislators for any tax increases. Proponents of ACR26 argue that this measure would promote fiscal responsibility and safeguard taxpayers from potential excessive tax hikes by requiring greater legislative agreement. Opponents may view this as an unnecessary barrier that could hinder the state’s ability to respond effectively to revenue needs arising from economic challenges or emergencies.

Process

Moreover, the proposed amendment must be submitted to the voters in a general election after it is agreed upon by the legislature. This adds a layer of public involvement and scrutiny to the amendment process, as voters will ultimately determine whether they support the imposition of higher voting thresholds for tax legislation.

Summary

Assembly Concurrent Resolution No. 26 (ACR26) proposes a significant amendment to the New Jersey State Constitution regarding the passage of state tax bills. Specifically, the bill aims to require that any bill or resolution that levies a new state tax or increases an existing state tax must be approved by a three-fifths majority vote in both the General Assembly and the Senate. This change from a simple majority to a three-fifths supermajority could make it more challenging to enact tax-related legislation within the state, thereby affecting the legislative dynamics surrounding budget and finance discussions.

Contention

Debate surrounding ACR26 is expected to feature concerns about its implications for state revenue generation. Supporters may argue that the new requirement encourages thoughtful consideration of tax policy and prevents hasty decision-making that could result in harmful fiscal effects for residents. Conversely, opponents might argue that imposing a three-fifths majority requirement on tax bills could lead to a legislative deadlock, making it difficult for the government to implement necessary tax policies during times of economic distress.

Companion Bills

NJ SCR63

Same As Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

NJ ACR11

Carry Over Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

Similar Bills

NJ ACR95

Proposes constitutional amendment to allow lower property tax rate on improvements than on land.

NJ SCR103

Proposes constitutional amendment to allow lower property tax rate on improvements than on land.

NJ ACR189

Proposes constitutional amendment to allow lower property tax rate on improvements than on land.

NJ SCR63

Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

NJ ACR54

Proposes an amendment to Constitution specifying a method of providing for the maintenance and support of a thorough and efficient system of free public schools and allocating all income tax receipts to school districts.

NJ SCR94

Proposes an amendment to Constitution specifying a method of providing for the maintenance and support of a thorough and efficient system of free public schools and allocating all income tax receipts to school districts.

NJ ACR50

Proposes an amendment to Constitution specifying a method of providing for the maintenance and support of a thorough and efficient system of free public schools and allocating all income tax receipts to school districts.

NJ ACR11

Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.