ACR79

A Concurrent Resolution proposing to amend Article VIII, Section I of the Constitution of New Jersey by adding a new paragraph.

Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):

1. The following proposed amendment to the Constitution of the State of New Jersey is agreed to:

PROPOSED AMENDMENT

Amend Article VIII, Section I by adding a new paragraph 8 to read as follows:

8. No law that includes any provision imposing a State tax or delaying the repeal or expiration of a State tax shall continue past five years from the effective date of the law or five years from the date this paragraph takes effect, whichever is later. The Legislature may enact, no earlier than four years from the effective date of the law or four years from the date this paragraph takes effect, whichever is later, legislation to extend that provision for an additional five years.

2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.

3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:

There shall be printed on each official ballot to be used at the general election, the following:

a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows:

If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."

b. In every municipality the following question:

		CONSTITUTIONAL AMENDMENT REQUIRING STATE TAXES TO SUNSET AFTER FIVE YEARS UNLESS EXTENDED BY LEGISLATURE
	YES	Do you approve amending the Constitution to set an expiration date on any law that imposes a State tax or that delays the repeal or expiration of a State tax? A law that imposes a State tax, or that delays the repeal or expiration of a tax, would expire five years after the date this amendment to the Constitution is approved or five years after the law was enacted. A law that imposes the tax would not expire if the Legislature votes to extend the law. The Legislature would not be able to extend the law any earlier than one year before the law is scheduled to expire.
		INTERPRETIVE STATEMENT
	NO	This amendment sets an expiration date on any law that imposes a State tax or that delays the repeal or expiration of a State tax. Any law imposing a State tax, or delaying the repeal or expiration of a tax, will expire five years after the date this amendment is approved or five years after the law was enacted. A law that imposes the tax would not expire if the Legislature votes to extend the law. The Legislature would not be able to extend the law any earlier than one year before the law is scheduled to expire. A “yes” vote would amend the New Jersey Constitution to set a five year expiration date for any law that imposes a State tax or that delays the repeal or expiration of a tax. A “no” vote would leave the New Jersey Constitution unchanged.

STATEMENT

This proposed constitutional amendment requires the Legislature’s approval for the extension, beyond five years, of any law that imposes a State tax or delays the repeal or expiration of a State tax. If this amendment is adopted, any current or later enacted law imposing a State tax, or delaying the repeal or expiration of a

State tax, will sunset five years after the date this amendment to the Constitution is approved or five years after the law was enacted. The Legislature could vote to extend the law for an additional five years no sooner than one year before the law is scheduled to sunset.