Amends Constitution to require that State tax bills pass both Houses of Legislature by three-fifths majority vote.

2026-2027 Regular Session Introduced by Dawn Fantasia and 1 co-sponsor

The bill would require any state tax bills to receive at least 60% approval in both houses to become law.

Introduced, Referred to Assembly Commerce and Economic Development Committee

Purpose and intent

ACR 21 proposes an amendment to the New Jersey Constitution to require that state tax bills pass both houses of the Legislature with a three-fifths (60%) majority. The measure is framed as a constitutional constraint on how tax-related legislation can be enacted, aiming to raise the threshold for passage of tax bills beyond a simple majority.

Key provisions

Constitutional amendment requirement: Any state tax bills must achieve a three-fifths majority in both the New Jersey General Assembly and the New Jersey State Senate to become law.

Scope: The amendment applies to “State tax bills.” The specific tax types covered (e.g., income tax, corporate tax, sales/use tax, property tax allocations, fees that are characterized as taxes) are not detailed in the current text; the exact scope would depend on the broader constitutional language adopted or any future implementing statutes or clarifications.

Ballot process: As a constitutional amendment, passage would typically require affirmative votes by the legislature in two consecutive terms and/or a voter referendum, per existing constitutional amendment procedures. (Note: The exact procedural steps are not specified in the bill text provided and would depend on New Jersey’s constitutional amendment process.)

Who or what would be affected

Legislature: Lawmakers would face a higher voting threshold to pass any tax-related bill. A simple majority would no longer suffice for taxes; at least 60% support in both chambers would be required.

Tax policy and budgeting: Tax policy proposals, changes to tax rates, credits, exemptions, or new tax instruments would be subject to the elevated threshold, potentially slowing or blocking tax legislation unless cross-chamber consensus is achieved.

Citizens and taxpayers: The effective constraint on tax legislation could influence the level and structure of state revenue, tax relief measures, and fiscal policy, with potential downstream effects on state services funded by taxes.

Procedural and timeline considerations

Introduction and assignment: The bill was introduced on January 13, 2026, and referred to the Assembly Commerce and Economic Development Committee.

Next steps: For a constitutional amendment, typical pathways include passage in two successive legislative sessions and/or a voter referendum, depending on New Jersey’s constitutional amendment process. The exact sequence and timeline are not detailed in the text provided.

Status: The version noted is the introduced text, with pending technical review by Legislative Counsel.

Notable context

The sponsors are Assemblyman John V. Azzariti Jr. (District 39, Bergen) and Assemblyman Jay Webber, with co-sponsors Dawn Fantasia and Dawn Fantasia listed in the record as co-sponsors. The bill’s central feature is elevating the approval threshold for tax legislation, which has implications for fiscal policy dynamics and legislative strategy.

If you’d like, I can add a comparison to existing constitutional amendment thresholds in New Jersey or analyze potential legislative hurdles and fiscal impacts based on hypothetical tax policy scenarios.

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