S 4421

SENATE, No. 4421
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED JUNE 8, 2026
Sponsored by:
Senator� CARMEN F. AMATO, JR.
District 9 (Ocean)
SYNOPSIS
���� Provides 10-year sales and use tax exemption for
sales of materials, supplies, and services for certain energy infrastructure
projects.
CURRENT VERSION OF TEXT
���� As introduced.
��
An Act providing a temporary sales and use tax exemption for
sales of materials, supplies, and services for certain energy infrastructure
projects.
���� Be It
Enacted by the Senate and General Assembly of
the State of New Jersey:
���� 1.��� a.� Receipts from sales
made to contractors, subcontractors, or repairmen of materials, supplies, or
services that are exclusively used for the completion of a qualified energy
infrastructure project shall be exempt from the tax imposed under the �Sales
and Use Tax Act,� P.L.1966, c.30 (C.54:32B-1 et seq.) for the duration of the
exemption period.
���� b.��� As used in this section:
���� �Exemption period� means the
period beginning on or after January 1 of the year next following the date of
enactment of
P.L.    , c.    (C.        )
(pending before the Legislature as this bill) and ending on December 31 of the
tenth year following the date of enactment of P.L.��� , c.��� (C.������� )
(pending before the Legislature as this bill).
���� �Qualified energy
infrastructure project� means the construction of a new energy generation
facility or a major improvement made to an existing energy generation
facility.� A qualified energy infrastructure project shall include, but not be
limited to, the completion of a new energy storage system or an improvement to
an existing energy storage system at an energy generation facility.
���� c.���� The Director of the
Division of Taxation shall, in accordance with the �Administrative Procedure
Act,� P.L.1968, c.410 (C.52:14B-1 et seq.), adopt rules and regulations as
necessary to implement this act.
���� 2.��� This act shall take
effect immediately.
STATEMENT
���� This bill provides a 10-year
sales and use tax exemption for sales made to contractors, subcontractors, or
repairmen of materials, supplies, or services that are exclusively used for the
completion of a qualified energy infrastructure project.
���� A qualified energy
infrastructure project is defined as the construction of a new energy
generation facility or a major improvement made to an existing energy
generation facility.� The bill specifically includes as a qualified energy
infrastructure project the completion of a new energy storage system or an
improvement to an existing energy storage system at an energy generation
facility.
���� The sales and use tax
exemption period would begin on or after January 1 of the year next following
the date of the bill�s enactment and end on December 31 of the tenth year
following the date on which the exemption period first began.