Assembly Commerce, Economic Development and Agriculture Committee Statement to Assembly, No. 6283 (2026)

Summary

An Assembly Commerce, Economic Development and Agriculture Committee statement to Assembly, No. 6283, State of New Jersey, dated January 5, 2026, reporting the bill favorably. The bill, the "Saving Our Diners and Protecting Our Past Act," directs the Division of Travel and Tourism in the Department of State to solicit applications for an annual historic diner and restaurant registry. Sales of prepared foods and beverages for on-premises consumption at listed establishments would be exempt from the sales and use tax during the 12-month period after the operator receives an exemption certificate. Operators could also claim a tax credit equal to 10 percent of costs for eligible ingredients, up to $25,000 per year, excluding alcoholic beverages and tobacco.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Full text

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.

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.

File and source

File

2026-01-05_ACE_A6283_S1.htm

Size

6,250 bytes

SHA-256

e6eda59136e00223118c178efe67090f35f03ade8f1a0387f6ed5277faeebc63

Our copy

2026-01-05_ACE_A6283_S1.htm

Original

No public link identified.