Committee Statement - Assembly No. 6283, Saving Our Diners and Protecting Our Past Act (New Jersey Assembly)

Summary

A committee statement to the New Jersey Assembly, No. 6283, from the Assembly Commerce, Economic Development and Agriculture Committee, dated January 5, 2026, reporting Assembly Bill No. 6283 favorably. The bill, designated the "Saving Our Diners and Protecting Our Past Act," provides tax benefits to historic diners and historic restaurants and has the Director of the Division of Travel and Tourism in the Department of State solicit applications for an annual historic diner and restaurant registry. It would exempt sales of prepared foods and beverages for on-premises consumption at those establishments from the sales and use tax and allow a tax credit equal to 10 percent of eligible ingredient costs, up to $25,000 per year.

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ASSEMBLY COMMERCE, ECONOMIC DEVELOPMENT AND
           AGRICULTURE COMMITTEE

                          STATEMENT TO

                     ASSEMBLY, No. 6283

       STATE OF NEW JERSEY
                          DATED: JANUARY 5, 2026

          The Assembly Commerce, Economic Development and
      Agriculture Committee reports favorably Assembly Bill No. 6283.
          The bill, designated as the “Saving Our Diners and Protecting
      Our Past Act,” provides certain tax benefits to historic diners and
      historic restaurants throughout the State.
          The bill requires the Director of the Division of Travel and
      Tourism in the Department of State to solicit applications from the
      operators of historic diners and historic restaurants throughout the
      State for inclusion on an annual historic diner and restaurant
      registry. Operators of these establishments would be required to
      include any information and documentation deemed necessary by
      the director to determine whether the diner or restaurant qualifies as
      a historic diner or historic restaurant, as those terms are defined in
      the bill.
          The bill would also exempt the sales of prepared foods and
      beverages made at historic diners and historic restaurants for on-
      premises consumption from the sales and use tax as a means of
      supporting these establishments at a time when they are facing
      economic uncertainty. Specifically, this exemption would apply
      during the 12-month period following the receipt of a sales tax
      exemption certificate by the operator of the historic diner or
      restaurant from the Director of the Division of Travel and Tourism
      in the Department of State, which certificate is to be issued upon
      the determination that the diner or restaurant has been approved for
      inclusion on the annual historic diner and restaurant registry. Under
      current law, the sales of prepared foods and beverages by most food
      establishments within the State, including diners and restaurants,
      are subject to the sales and use tax. These transactions are subject
      to the sales and use tax regardless of whether the food or beverage
      is sold for consumption on or off premises.
          The bill also allows the operator of a historic diner or historic
      restaurant that has been included on the annual historic diner and
      restaurant registry to claim a corporation business tax or gross
      income tax credit, as applicable, for a portion of the costs incurred
      for eligible ingredients used in the preparation of foods and
      beverages.
                                 2

   The amount of the tax credit would be equal to 10 percent of the
costs incurred by the taxpayer during the taxable period for the
purchase of eligible ingredients used in the preparation of foods or
beverages at the historic diner or historic restaurant, up to $25,000
per year. The bill defines “eligible ingredients” to mean substances
used in the preparation of menu items at a historic diner or historic
restaurant, whether in liquid, concentrated, solid, frozen, dried, or
dehydrated form, that are sold for ingestion or chewing by humans
and are consumed for their taste or nutritional value, not including
alcoholic beverages or tobacco.
   Under the bill, the operator of a historic diner or historic
restaurant would be required to include business records
documenting the costs incurred for the purchase of eligible food and
food ingredients with their tax return when claiming the tax credit.
These business records, together with a tax credit certificate issued
by the Director of the Division of Travel and Tourism in the
Department of State, would be submitted to the Director of the
Division of Taxation in addition to any other information the
director may require.


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