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S4272
SENATE, No. 4272
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED MAY 14, 2026
Sponsored by:
Senator� JOHN J. BURZICHELLI
District 3 (Cumberland, Gloucester and Salem)
SYNOPSIS
���� Imposes contribution requirements on use of automated
customer service kiosks by employers.
CURRENT VERSION OF TEXT
���� As introduced.
��
An Act
imposing contribution requirements on the use of
automated customer service kiosks by employers and supplementing Title 54 of
the New Jersey Statutes.
����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:
���� 1.� a.� There is imposed on an
employer a contribution requirement for each automated customer service kiosk
that the employer makes available for customer use in the State during the
calendar year in an amount determined pursuant to subsection b. of this
section. The contribution shall be due and payable to the Director of the
Division of Taxation in the Department of the Treasury, in a form and manner
prescribed by the director.
���� b.��� (1)� The amount of the
contribution for each automated customer service kiosk that the employer makes
available for customer use shall be equal to the following: (a) the sum of the
combined amounts that would have been payable pursuant to the �unemployment
compensation law,� R.S.43:21-1 et seq., the �Temporary Disability Benefits
Law,� P.L.1948, c.110 (C.43:21-25 et al.), and the �Family Leave Act,�
P.L.1989, c.261 (C.34:11B-1 et seq.) by the employer and an employee of the
employer who worked for 2,080 hours in a calendar year earning the State
minimum wage established by section 5 of P.L.1966, c.113 (C.34:11-56a4);
multiplied by (b) the number of hours in which an automated customer service
kiosk was available for use by customers during the calendar year; (c) the
product of which shall be divided by 2,080.
���� (2)� For purposes of
calculating the contribution required by this section, an automated customer
service kiosk shall not be deemed an employee.
���� c.���� Receipts from the
contribution required pursuant to this section shall be deposited in the
Unemployment Compensation Fund established pursuant to R.S.43:21-9.
���� d.��� The contribution
required pursuant to this section shall be governed by the provisions of the
State Uniform Tax Procedure Law, R.S.54:48-1 et seq.
���� e.���� As used in this
section:
���� �Automated customer service
kiosk� means a self-service station located at an employer�s place of business
and under the control of the employer, through which a customer may either: (1)
place a request or order to purchase goods or services sold by the employer and
with the expectation that the goods will be delivered or services will begin to
be provided to the customer at that business location within 60 minutes of the
order�s placement; or (2) submit payment for goods or services sold by the
employer and provided to the customer.
���� �Employer� means the same as
the term is defined in subsection (h) of R.S.43:21-19.
���� 2.� a.� There is imposed on an
employer a contribution requirement for each automated customer service kiosk
that the employer makes available for customer use in the State in the calendar
year in an amount determined pursuant to subsection b. of this section. The
contribution shall be due and payable to the Director of the Division of
Taxation in the Department of the Treasury, in a form and manner prescribed by
the director.
���� b.��� (1)� The amount of the
contribution for each automated customer service kiosk that the employer makes
available for customer use shall be equal to the following: (a) the amount that
would have been owed pursuant to the �New Jersey Gross Income Tax Act,�
N.J.S.54A:1-1 et seq., by an employee of the employer who worked for 2,080
hours in a calendar year earning the State minimum wage established by section
5 of P.L.1966, c.113 (C.34:11-56a4); multiplied by (b) the number of hours in
which the automated customer service kiosk was available for use by customers
during the calendar year; (c) the product of which shall be divided by 2,080.
���� (2)�� For purposes of
calculating the contribution required by this section, an employer shall assume
an employee�s filing status is single, that the employee claims no credits,
deductions, or exemptions other than the $1,000 personal exemption provided
pursuant to subsection (a) of N.J.S.54A:3-1, and that the employee has no other
source of income.
���� c.���� Receipts from the
contribution required pursuant to this section shall be deposited in the
Property Tax Relief Fund established pursuant to N.J.S.54A:9-25.
���� d.��� The contribution
required pursuant to this section shall be governed by the provisions of the
State Uniform Tax Procedure Law, R.S.54:48-1 et seq.
���� e.���� As used in this
section:
���� �Automated customer service
kiosk� means a self-service station located at an employer�s place of business
and under the control of the employer, through which a customer may either: (1)
place a request or order to purchase goods or services sold by the employer and
with the expectation that the goods will be delivered or services will begin to
be provided to the customer at that business location within 60 minutes of the
order�s placement; or (2) submit payment for goods or services sold by the
employer and provided to the customer.
���� �Employer� means the same as
the term is defined in subsection (h) of R.S.43:21-19.
���� 3.��� The Director of the
Division of Taxation in the Department of the Treasury may adopt, pursuant to
the �Administrative Procedure Act,� P.L.1968, c.410 (C.52:14B-1 et seq.), rules
and regulations as are necessary to effectuate the purposes of this act.
���� 4.��� This act shall take
effect on the first day of the seventh month next following the date of
enactment, but the director may take any anticipatory administrative action in
advance of that date as shall be necessary for the implementation of this act.
STATEMENT
���� This bill requires an employer
that makes automated customer service kiosks available for customer use to make
payments in amounts equivalent to certain State taxes and mandatory
contributions that would have been paid had the employer employed an individual
instead of a kiosk to perform specified tasks.
���� Specifically, an employer
would be required to pay the amounts that the employer and employees earning
the State minimum wage would have otherwise been paid under the �unemployment
compensation law,� �Temporary Disability Benefits Law,� and the �Family Leave
Act� had an employee not been replaced by a kiosk.� In addition, an employer
would pay the amount that an employee would have otherwise been paid under the
�New Jersey Gross Income Tax Act.�� These amounts are assumed based on
calculating the number of hours that each kiosk is available for use by
customers during a calendar year, and assuming further that a kiosk replaces
one full-time employee for every 2,080 hours it is available for use by
customers in that year, and up to approximately 4.2 full-time employees if the
kiosk was in continuous use for the entire year.� Additional assumptions are
required for the purposes of calculating the contribution required in place of
what would have been paid under the gross income tax.� That calculation is
based on a hypothetical employee whose gross income tax filing status is single
and claims no credits, deductions, or exemptions against the gross income tax
other than the $1,000 personal exemption, and who has no other source of
income.
���� Revenues generated by the
contributions based on what would have been paid under the �unemployment
compensation law,� �Temporary Disability Benefits Law,� and the �Family Leave
Act� would be deposited in the unemployment compensation fund. �Revenues
generated by the contributions based on what would have been paid under the
�New Jersey Gross Income Tax Act� would be deposited in the Property Tax Relief
Fund.
���� As defined in the bill, an
automated customer service kiosk is a self-service station located at an
employer�s place of business and under the control of the employer, through
which a customer may either: (1) place a request or order to purchase goods or
services sold by the employer and with the expectation that the goods will be
delivered or services will begin to be provided to the customer at that
business location within 60 minutes of the order�s placement; or (2) submit
payment for goods or services sold by the employer and provided to the
customer.
���� It is the sponsor�s intent to
ensure that employers incur similar State contribution obligations whether
accomplishing work with individuals or automated kiosks, so that employers are
not incentivized to replace individuals with kiosks. Revenues generated by the
contributions based on what would have been paid under the �unemployment
compensation law,� �Temporary Disability Benefits Law,� and the �Family Leave
Act� would go into the unemployment compensation fund, where they can support
workers who are displaced by automation. Revenues generated by the
contributions based on what would have paid under the gross income tax would
continue to support school aid and other property tax relief programs, just as
the gross income tax does.