---
type: "Bill"
title: "Allows certain fuel dealers and distributors refunds of petroleum products gross receipts tax and credits against motor fuel tax for certain bad debts from sale of fuel."
description: "Allows certain fuel dealers and distributors refunds of petroleum products gross receipts tax and credits against motor fuel tax for certain bad debts from sale of fuel."
jurisdiction: "us/states/nj"
legislature: "New Jersey Legislature"
session: "217"
identifier: "A 3988"
citation: "New Jersey A 3988 (217)"
classification: ["bill"]
subjects: ["ALCO TAXES"]
status: "enacted"
primary_sponsors: ["Bucco, Anthony R.", "Oroho, Steven V.", "Phoebus, Gail", "Schaer, Gary S.", "Schepisi, Holly T.", "Space, Parker"]
version_count: 1
action_count: 7
vote_count: 3
first_action: "2016-06-23T04:00:00+00:00"
last_action: "2016-11-21T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a6a319a0-61c4-4dfa-bf64-bc09a2bb48b3"
source_url: "http://www.njleg.state.nj.us/downloads.asp"
source_hash: "6f296f6ccbb6e3e5b09bdcce60e2d5a2efbd35e9c92f3be26b0c3c93c8d0d544"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nj"]
---

# New Jersey A 3988 (217) — Allows certain fuel dealers and distributors refunds of petroleum products gross receipts tax and credits against motor fuel tax for certain bad debts from sale of fuel.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced Version** (committee substitute) — [source](http://www.njleg.state.nj.us/2016/Bills/A4000/3988_I1.HTM)

## Votes

- Reported favorably out of committee — **12–0** (pass) · legislature
- 3RDG FINAL PASSAGE — **78–0** (pass) · legislature
- 3RDG FINAL PASSAGE — **32–0** (pass) · legislature

## Sponsors

- Bucco, Anthony R. — primary (person)
- Oroho, Steven V. — primary (person)
- Phoebus, Gail — primary (person)
- Schaer, Gary S. — primary (person)
- Schepisi, Holly T. — primary (person)
- Space, Parker — primary (person)
- O'Scanlon, Declan J. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2016-06-23T04:00:00+00:00** Introduced in the Assembly, Referred to Assembly Budget Committee `introduction, referral-committee`
- **2016-06-23T04:00:00+00:00** Reported out of Assembly Committee, 2nd Reading `committee-passage`
- **2016-06-27T04:00:00+00:00** Passed Assembly (78-0-1) `passage`
- **2016-06-30T04:00:00+00:00** Received in the Senate without Reference, 2nd Reading
- **2016-10-07T04:00:00+00:00** Substituted for S1091
- **2016-10-07T04:00:00+00:00** Passed Senate (Passed Both Houses) (32-0) `passage`
- **2016-11-21T05:00:00+00:00** Approved P.L.2016, c.66. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a6a319a0-61c4-4dfa-bf64-bc09a2bb48b3`. Confidence: reported (aggregated from official New Jersey legislature records).