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S 2134·NJ·senate

Authorizes provision of monetary awards to whistleblowers who report State tax law violations committed by employers in construction industry.

In CommitteeFiled Jan 13, 2026
Sponsor: Moriarty, Paul D.
Latest Action

Introduced First Reading Senate Referred to SBA

Jan 13, 2026

Summary

The bill directs the Director of the Division of Taxation to pay individuals who expose tax law violations by construction employers a share of the money collected from those employers. Awards range from 10% to 30% of the proceeds, with eligibility limits and protections against retaliation. It aims to encourage reporting and increase tax compliance in the construction sector.

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