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A 6037

Relates to establishing a peer support program for veterans

2025 Regular Session Introduced by Alec Brook-Krasny and 10 co-sponsors

New Jersey taxes non-essential helicopter/seaplane flights arriving or departing at state facilities: $100 per seat or $400 per flight, collected by operators and filed quarterly.

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Bill Summary · A 6037

Summary — A6037 (Introduced Version)

Note up front: the bill title in your source (“Relates to establishing a peer support program for veterans”) does not match the text provided. The introduced-version text included here imposes a tax on certain helicopter and seaplane flights. This summary describes the substantive provisions of the flight‑tax text. Also: the chronology in the source is inconsistent (committee actions dated May/Feb 2025 but an “Introduced” date of Nov 17, 2025); see Procedural Notes below.

Purpose

The bill would create a new excise tax on “non‑essential” helicopter and seaplane flights arriving at or departing from New Jersey aviation facilities, and set rules for collection, reporting, and administration of the tax. It also amends a sales‑tax exemption provision in current law.

Key definitions

  • “Airport / heliport / helistop / seaplane / helicopter” — defined consistent with aviation licensing and federal definitions.
  • “Non‑essential helicopter or seaplane” — any helicopter or seaplane not owned/operated by: federal/military authorities, the State or its political subdivisions, a news agency, or a licensed hospital/healthcare provider.
  • “Non‑essential flight” — any flight on a non‑essential helicopter or seaplane except flights that: (1) provide emergency medical transportation; (2) perform heavy‑lift construction/infrastructure support; (3) operate for research, experimental, or educational purposes; or (4) are operated/chartered by a 501(c)(3) organization (or its wholly owned subsidiary) in furtherance of the organization’s mission.

Tax imposed

  • A tax on the patron of a non‑essential flight equal to $100 per seat or $400 per flight, whichever is greater, for non‑essential flights departing from or arriving at any State‑licensed aviation facility.
  • The owner/operator of the non‑essential helicopter/seaplane is required to collect the tax from patrons, separately state it on the retail receipt, and is personally liable for the tax if not collected.

Collection, filing, and receipts

  • Collection: Collected by the aircraft owner/operator and treated like part of the sales price for collection purposes.
  • Filing/payment: Collected tax must be filed and paid quarterly by the owner/operator in a manner prescribed by the Director of the Division of Taxation.
  • Receipts: Within 48 hours after flight completion the owner/operator must provide the patron an electronic receipt that includes: origin and destination points, total time and distance of the flight, number of seats purchased, and the tax amount.

Administrative provisions

  • The Division of Taxation Director has authority under existing tax statutes (P.L.1966, c.30) to administer the tax and to promulgate rules/regulations.
  • The tax is governed by the State Uniform Tax Procedure Law (R.S.54:48‑1 et seq.).
  • The bill amends section 23 of P.L.1980, c.105 (sales and use tax law) to make charges for non‑essential flights taxable (removing them from prior exemption).

Fund (truncated)

  • The bill text begins to establish a “special nonlapsing fund” in the Department of the Treasury to receive tax revenues, but the provided text is truncated and the fund’s full name, purpose, and appropriation rules are not visible in the excerpt.

Who would be affected

  • Patrons of non‑essential helicopter/seaplane flights (private charter passengers) — direct new per‑seat or per‑flight charges.
  • Owners/operators of helicopters/seaplanes — new collection, reporting, and remittance obligations and potential personal liability for unpaid tax.
  • Aviation facilities could be indirectly affected through changes in flight demand.
  • Exempted operators (government, military, news agencies, hospitals, certain research/heavy‑lift/nonprofits) would not be subject to the tax.

Potential impacts

  • Revenue generation for the State (amount depends on volume of affected flights; fund purpose unspecified in excerpt).
  • Higher nominal cost of non‑essential air charters could reduce demand or shift travel modes.
  • Administrative compliance costs for operators and enforcement burden for the Division of Taxation.
  • Possible effects on tourism, business travel by high‑net‑worth individuals, and operators of on‑demand rotorcraft and seaplane services.

Procedural status & related bills

  • Source status: REPORTED REFERRED TO WAYS AND MEANS. Committee actions in February–May 2025 and a print number (6037A) are noted in the source; a November 17, 2025 “Introduced” date is also shown (chronology inconsistent).
  • Sponsors (Assembly): Pamela J. Hunter (primary), Judy Griffin, Billy Jones, Steven Raga, Chris Burdick, Keith Brown.
  • Companion/related legislation: S4639 and S4013 (companions); multiple prior‑session related bills listed (A3197, A6114, etc.).

Procedural note: Because the excerpt is truncated (fund provisions missing) and the title/metadata conflict with the bill text, consult the official legislative site or bill packet for the final, authoritative text and up‑to‑date status.

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

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