New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S1734

Introduced
1/9/24  

Caption

Provides three-month reduction or suspension of tax on highway fuels based on average retail price of unleaded regular gasoline; makes an appropriation.

Impact

If enacted, S1734 would directly influence the state’s revenue from motor fuel and petroleum products gross receipts tax, as these collected funds are traditionally earmarked for the Transportation Trust Fund, which supports the state's infrastructure. To mitigate potential revenue loss, the bill includes a provision for an appropriation from the state’s general fund, sourced from the Sales and Use Tax revenues, to offset any decreases caused by the tax suspensions. This ensures continued funding for transportation projects despite reduced tax intake during the specified period.

Summary

Senate Bill S1734 aims to provide a temporary reduction or suspension of state taxes on highway fuels for a three-month period, specifically from June 2022 through August 2022. This adjustment hinges on the average retail price of unleaded regular gasoline in New Jersey. The bill stipulates that no tax reduction would occur if the price remains below $4.50 per gallon. A 50% reduction would be applied for prices between $4.51 and $5.00, a 75% reduction for prices up to $5.50, and no tax would be charged if prices exceed $5.50 per gallon. The goal of this initiative is to alleviate financial pressure on consumers by ensuring that any savings from tax reductions are passed down to retail prices of fuels.

Contention

The introduction of this bill might stir debate among legislators and stakeholders, particularly concerning its impact on the state's transportation funding. Proponents argue that providing temporary tax relief is critical for consumers facing rising fuel prices, which can ripple through the economy. In contrast, opponents could raise concerns about the long-term sustainability of transportation funding if such tax reductions lead to significant losses in state revenue, potentially affecting essential repairs and infrastructural improvements. Thus, while the intent is consumer-focused, the implications on state fiscal health and infrastructure needs warrant thorough discussion.

Companion Bills

NJ A3669

Carry Over Provides three-month reduction or suspension of tax on highway fuels based on average retail price of unleaded regular gasoline; makes an appropriation.

Similar Bills

NJ A3669

Provides three-month reduction or suspension of tax on highway fuels based on average retail price of unleaded regular gasoline; makes an appropriation.

NJ S2447

Provides 60-day reduction in highway fuel taxes; makes appropriation.

NJ A3855

Provides 60-day reduction in highway fuel taxes; makes appropriation.

NJ S2554

Suspends taxation of highway fuels for one year; makes appropriation.

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."

NJ A3885

Imposes additional annual registration fee for electric vehicles; reduces rate of highway fuel taxes; authorizes DOT to conduct alternative revenue feasibility study.

NJ S2821

Imposes additional annual registration fee for electric vehicles; reduces rate of highway fuel taxes; authorizes DOT to conduct alternative revenue feasibility study.