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S 4008

Authorizes the trading of existing but unused research and development credits and existing but unused net operating loss deductions to existing entities

2025 Regular Session Introduced by Kevin Parker

Prohibits the Cemetery Board from approving new crematories within 1,000 feet of schools, residential zones, or certain parks/recreation areas.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 4008

Summary — S-4008 (2025): Locational restrictions on new crematory construction

Note: The legislative document provided for S-4008 concerns siting restrictions for crematories. (A different bill title about trading tax attributes appears to be a mismatched heading and is not reflected in the bill text below.)

Main purpose

S-4008 prohibits the New Jersey Cemetery Board from approving construction of a new crematory when the proposed site’s nearest boundary is within 1,000 feet of certain sensitive uses — specifically schools, residential zones, and specified parks/recreation/conservation areas. The change is intended to limit placement of new crematories near places where people live, learn, or recreate.

Key provisions

  • Amends section 5 of P.L.2011, c.230 (C.45:27-40).
  • Adds a new siting prohibition: the Cemetery Board must not approve an application for construction of a crematory (pursuant to section 4 of P.L.2011, c.230 / C.45:27-39) if the nearest boundary of the proposed site is within 1,000 feet of any of the following:
    1. A public or private school (as defined in N.J.S.18A:1-1);
    2. An area zoned primarily or exclusively for residential use;
    3. A park, playground, picnic area, square, monument, beach, waterfront, recreation area, conservation area, or similar place/property.
  • Retains existing language that a crematory must be located only on dedicated cemetery property (with existing statutory exceptions for crematoria operated in conjunction with certain funeral homes).
  • The committee amended the bill to make its provisions retroactive to January 1, 2025.
  • Effective immediately upon enactment (and retroactive to 1/1/2025 per amendment).

Who is affected

  • Cemetery operators and owners seeking to build new crematories: proposed sites within the 1,000-foot buffers would be ineligible for Cemetery Board approval.
  • Local governments and planning/zoning officials: the buffer affects siting decisions and may interact with local land-use zoning.
  • Residents, schools, park users in proximity to proposed crematory sites: the bill aims to protect these groups by preventing nearby new crematories.
  • Funeral homes operating crematoria: existing statutory exemptions for crematoria operated in conjunction with a funeral home may limit the bill’s application to those facilities; the bill primarily targets approvals processed by the Cemetery Board.

Procedural status and timeline

  • Introduced: January 14, 2025.
  • Reported favorably with committee amendments by the Senate Law and Public Safety Committee (2/13/2025).
  • Referred to Senate Budget and Appropriations Committee / Budget and Revenue (listed 1/31/2025 and 2/13/2025 in docket).
  • Becomes effective immediately on enactment and is retroactive to January 1, 2025 per committee amendment.

Notes / potential ambiguities

  • The bill prohibits Board approval for sites within the buffer but does not specify enforcement mechanisms beyond rejection of applications.
  • The interaction between this restriction and the statutory exception for funeral-home-operated crematoria may require legal clarification—those facilities might be regulated under different provisions and not directly subject to this Cemetery Board approval bar.

Compiled from official sources — confirm details with the bill’s official record.

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