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S3425 • 2026

Requires development of online tax training for small and micro-businesses.

Requires development of online tax training for small and micro-businesses.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Ruiz, M. Teresa
Last action
2026-02-09
Official status
Introduced in the Senate, Referred to Senate Economic Growth Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Requires development of online tax training for small and micro-businesses.

Requires development of online tax training for small and micro-businesses.

What This Bill Does

  • Requires development of online tax training for small and micro-businesses.
  • Topic: Economic Growth Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-09 New Jersey Legislature

    Introduced in the Senate, Referred to Senate Economic Growth Committee

Official Summary Text

Requires development of online tax training for small and micro-businesses.
Topic:
Economic Growth
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
S3425

SENATE, No. 3425

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 9, 2026

Sponsored by:

Senator� M. TERESA RUIZ

District 29 (Essex and Hudson)

Co-Sponsored by:

Senator Tiver

SYNOPSIS

���� Requires development of online tax training for small
and micro-businesses.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
concerning an online tax training program and
supplementing Title 54 of the Revised Statutes.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� The Director of the
Division of Taxation in the Department of the Treasury shall develop, and
update as necessary to reflect current law, an online training program for the
purpose of providing instruction on the process of filing and remitting State
taxes, including, but not limited to, the corporation business tax imposed
pursuant to P.L.1945, c.162 (C.54:10A-1 et seq.), the gross income tax imposed
pursuant to N.J.S.54A:1-1 et seq., and the sales and use tax imposed pursuant
to P.L.1966, c.30 (C.54:32B-1 et seq.).� The training program shall be designed
specifically for use by small businesses and micro-businesses and shall be made
available, free of charge, on the Internet website of the Division of Taxation.

���� 2.��� This act shall take
effect immediately.

STATEMENT

���� This bill requires the
Director of the Division of Taxation (division) to develop, and update as
necessary to reflect current law, an online training program for the purpose of
providing instruction on the process of filing and remitting State taxes, including,
but not limited to, the corporation business tax, gross income tax, and sales
and use tax.� The training program is required to be designed specifically for
use by small businesses and micro-businesses and to be made available, free of
charge, on the Internet website of the division.