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S 4639

Relates to funds received pursuant to a New York opioid settlement sharing agreement

2025 Regular Session Introduced by Nathalia Fernández and 1 co-sponsor

Imposes a per-seat or per-flight tax and sales tax on non-essential helicopter/seaplane flights at New Jersey licensed facilities, dedicating revenue to New Jersey Transit.

REFERRED TO ALCOHOLISM AND SUBSTANCE USE DISORDERS
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Bill Summary · S 4639

Summary — S.4639 (as reported by Senate Transportation Committee, 11/10/2025)

Note: the header/title supplied with the submission appears to mismatch the bill text. The document text summarized below concerns taxation of non‑essential helicopter and seaplane flights in New Jersey.

Purpose / Intent

To tax certain non‑essential helicopter and seaplane flights (previously described as “tourist flights”), impose sales and use tax on charges for those flights, and dedicate the resulting revenues to support New Jersey Transit (NJT) operating expenses.

Key provisions

  • Tax on patrons:

    • Imposes a passenger/flight tax on patrons of a “non‑essential flight” equal to $100 per seat or $400 per flight, whichever is greater.
    • Applies to flights departing from or arriving at any aviation facility licensed by the State (airports, heliports, helistops, etc.).
    • Owners/operators must collect the tax, state it separately on receipts, and remit it quarterly to the Division of Taxation. Owners/operators are personally liable for collection/remittance and may treat the tax as part of the sales price.

  • Sales and use tax:

    • Removes the general sales/use tax exemption for transportation services as applied to these non‑essential flights and imposes applicable sales and use tax on charges for those flights.

  • Definitions and exemptions:

    • “Non‑essential helicopter or seaplane” excludes aircraft owned/operated by or on behalf of federal or military authorities, the State or political subdivisions, news agencies, or licensed hospitals/healthcare providers.
    • “Non‑essential flight” excludes flights providing emergency medical transportation, heavy‑lift operations supporting construction/infrastructure maintenance, research/experimental/educational flights, and flights operated or chartered by 501(c)(3) organizations (or their wholly‑owned subsidiaries) in furtherance of the organization’s mission.

  • Receipts and reporting:

    • Owners/operators must provide an electronic receipt within 48 hours after flight including origin/destination, total time and distance, number of seats purchased, and the tax amount.

  • Dedicated fund and appropriation:

    • Establishes the “Non‑Essential Flight Tax Fund,” a special nonlapsing fund in the Department of the Treasury.
    • The State Treasurer must deposit: (1) all revenue from the patron tax, and (2) an amount equivalent to revenue from sales/use tax on these flights.
    • The Legislature is required to annually appropriate all monies in the fund to the New Jersey Transit Corporation for operating expenses.

  • Administration:

    • Division of Taxation director authorized to promulgate rules; tax filings and payments on a quarterly schedule.
    • The act takes effect immediately but is inoperative until rules are adopted.

Major committee amendments (11/10/2025)

  • Expanded scope from sightseeing/tour flights to broadly cover non‑essential helicopter and seaplane flights arriving/departing licensed aviation facilities.
  • Increased tax from $50/seat or $200/flight to $100/seat or $400/flight.
  • Broadened exemptions to include flights operated on behalf of certain entities (federal/military/state/news/hospitals) and 501(c)(3) organizations when in furtherance of mission.
  • Removed a proposed 3% gross receipts assessment (present in the introduced version).
  • Added imposition of sales and use tax on these flights and creation of the dedicated fund for NJT.

Who is affected

  • Patrons paying for non‑essential helicopter or seaplane flights departing from or arriving at New Jersey licensed aviation facilities will pay the new per‑seat/flight tax and may face sales/use tax on charges.
  • Owners/operators of such aircraft and of heliports/helistops bear collection, reporting, and remittance obligations and administrative burdens.
  • New Jersey Transit stands to receive a new, dedicated revenue stream for operating expenses.

Procedural / timeline notes

  • Introduced: June 23, 2025.
  • Reported with committee amendments by the Senate Transportation Committee: November 10, 2025 (1st reprint).
  • Referred to Senate Budget and Appropriations Committee after committee report.
  • The bill authorizes immediate rulemaking by the Division of Taxation; the act would be operative only after rules are adopted.

Sponsors and related bills

  • Sponsors: Senator Nathalia Fernandez (primary) and Senator Gustavo Rivera (cosponsor).
  • Companions: A.6037; A.6554 (listed as companion bills).

Potential impacts (brief)

  • Generates a targeted revenue stream for NJT but raises costs for patrons of scenic/charter helicopter and seaplane services.
  • Could reduce demand for sightseeing/tour flights or shift operations outside licensed facilities to avoid the tax.
  • Imposes new compliance requirements on operators (collection, electronic receipts, quarterly remittance).

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

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