Bill
A 5039
Requires combined groups to be determined on world-wide basis under corporation business tax.
2026-2027 Regular Session
Introduced by Shama Haider and 1 co-sponsor
New Jersey moves to require world-wide basis for CBT combined groups starting after July 31, 2026, unless the managerial member opt‑elects an affiliated group basis.
Introduced, Referred to Assembly Commerce and Economic Development Committee