---
type: "Bill"
title: "Establishes elective pass-through entity business alternative income tax and allows corresponding refundable gross income tax and corporation business tax credit.*"
description: "Establishes elective pass-through entity business alternative income tax and allows corresponding refundable gross income tax and corporation business tax credit.*"
jurisdiction: "us/states/nj"
legislature: "New Jersey Legislature"
session: "218"
identifier: "S 3246"
citation: "New Jersey S 3246 (218)"
classification: ["bill"]
subjects: ["BUS TAXES", "TAXATION"]
status: "enacted"
primary_sponsors: ["Benson, Daniel R.", "Bucco, Anthony M.", "Bucco, Anthony R.", "Freiman, Roy", "Oroho, Steven V.", "Sarlo, Paul A.", "Singleton, Troy"]
version_count: 2
action_count: 12
vote_count: 6
first_action: "2018-12-03T05:00:00+00:00"
last_action: "2020-01-13T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2cae0c60-57ef-4c4c-9602-59bcb87750cb"
source_url: "http://www.njleg.state.nj.us/downloads.asp"
source_hash: "2d2f12ee8c321491617b2ea87147a8bde82763ee7a84478c9bcc44dbcab2daa4"
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 S 3246 (218) — Establishes elective pass-through entity business alternative income tax and allows corresponding refundable gross income tax and corporation business tax credit.*

## 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/2018/Bills/S3500/3246_I1.HTM)
2. **Reprint** (committee substitute) — [source](http://www.njleg.state.nj.us/2018/Bills/S3500/3246_R1.HTM)

## Votes

- 3RDG FINAL PASSAGE — **40–0** (pass) · upper
- Reported out of Assembly committee with amendments — **10–0** (pass) · lower
- 3RDG FINAL PASSAGE — **77–0** (pass) · lower
- CONCUR ASMB AMEND — **34–0** (pass) · upper
- Reported favorably out of committee — **9–0** (pass) · lower
- Reported out of Senate committee with amendments — **13–0** (pass) · upper

## Sponsors

- Benson, Daniel R. — primary (person)
- Bucco, Anthony M. — primary (person)
- Bucco, Anthony R. — primary (person)
- Freiman, Roy — primary (person)
- Oroho, Steven V. — primary (person)
- Sarlo, Paul A. — primary (person)
- Singleton, Troy — primary (person)
- Bateman, Christopher — cosponsor (person)
- Greenstein, Linda R. — cosponsor (person)
- Karabinchak, Robert J. — cosponsor (person)
- Lagana, Joseph A. — cosponsor (person)
- O'Scanlon, Declan J. — cosponsor (person)
- Pinkin, Nancy J. — cosponsor (person)
- Pintor Marin, Eliana — cosponsor (person)
- Space, Parker — cosponsor (person)
- Vainieri Huttle, Valerie — cosponsor (person)
- Wirths, Harold J. — cosponsor (person)

## Timeline

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

- **2018-12-03T05:00:00+00:00** Introduced in the Senate, Referred to Senate Budget and Appropriations Committee `introduction, referral-committee`
- **2018-12-10T05:00:00+00:00** Reported out of Senate Committee with Amendments, 2nd Reading `committee-passage`
- **2018-12-17T05:00:00+00:00** Passed Senate (40-0) `passage`
- **2019-01-15T05:00:00+00:00** Received in the Assembly, Referred to Assembly Appropriations Committee `referral-committee`
- **2019-03-18T04:00:00+00:00** Reported out of Assembly Committee, 2nd Reading `committee-passage`
- **2019-12-12T05:00:00+00:00** Recommitted to Assembly Appropriations Committee `referral-committee`
- **2019-12-12T05:00:00+00:00** Reported out of Assembly Committee with Amendments, 2nd Reading `committee-passage`
- **2019-12-16T05:00:00+00:00** Substituted for A4807 (2R)
- **2019-12-16T05:00:00+00:00** Passed Assembly (77-0-0) `passage`
- **2019-12-16T05:00:00+00:00** Received in the Senate, 2nd Reading on Concurrence
- **2019-12-16T05:00:00+00:00** Passed Senate (Passed Both Houses) (34-0) `passage`
- **2020-01-13T05:00:00+00:00** Approved P.L.2019, c.320. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2cae0c60-57ef-4c4c-9602-59bcb87750cb`. Confidence: reported (aggregated from official New Jersey legislature records).