---
type: "Bill"
title: "Decouples State tax provisions from federal prohibition on cannabis business deductions.*"
description: "Decouples State tax provisions from federal prohibition on cannabis business deductions.*"
jurisdiction: "us/states/nj"
legislature: "New Jersey Legislature"
session: "220"
identifier: "A 3946"
citation: "New Jersey A 3946 (220)"
classification: ["bill"]
subjects: ["BUS TAXES", "MARIJUANA"]
status: "enacted"
primary_sponsors: ["Calabrese, Clinton", "Carter, Linda S.", "Quijano, Annette", "Singleton, Troy", "Turner, Shirley K."]
version_count: 3
action_count: 10
vote_count: 0
first_action: "2022-05-12T04:00:00+00:00"
last_action: "2023-05-08T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ef070e43-e8f6-4b89-aa53-71e8b7425ee8"
source_url: "http://www.njleg.state.nj.us/downloads.asp"
source_hash: "957ad2a50b46a6964a05df699bd88f93e518d0f65bedbef6f19a938df283cd19"
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 3946 (220) — Decouples State tax provisions from federal prohibition on cannabis business deductions.*

## Version chain

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

1. **Introduced Version** (committee substitute) — [source](https://pub.njleg.state.nj.us/Bills/2022/A4000/3946_I1.HTM)
2. **Reprint AOF 9/29/22 1R** (committee substitute) — [source](https://pub.njleg.state.nj.us/Bills/2022/A4000/3946_R1.HTM)
3. **Reprint SBA 1/19/23 2R** (committee substitute) — [source](https://pub.njleg.state.nj.us/Bills/2022/A4000/3946_R2.HTM)

## Sponsors

- Calabrese, Clinton — primary (person)
- Carter, Linda S. — primary (person)
- Quijano, Annette — primary (person)
- Singleton, Troy — primary (person)
- Turner, Shirley K. — primary (person)
- Murphy, Carol A. — cosponsor (person)
- Stanley, Sterley S. — cosponsor (person)

## Timeline

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

- **2022-05-12T04:00:00+00:00** Introduced in the Assembly, Referred to Assembly Oversight, Reform and Federal Relations Committee `introduction, referral-committee`
- **2022-09-29T04:00:00+00:00** Reported out of Assembly Committee with Amendments, 2nd Reading `committee-passage`
- **2022-10-27T04:00:00+00:00** Passed Assembly (60-6-6) `passage`
- **2022-11-03T04:00:00+00:00** Received in the Senate, Referred to Senate Budget and Appropriations Committee `referral-committee`
- **2023-01-19T05:00:00+00:00** Reported out of Senate Committee with Amendments, 2nd Reading `committee-passage`
- **2023-02-27T05:00:00+00:00** Substituted for S340 (1R)
- **2023-02-27T05:00:00+00:00** Passed Senate (32-3) `passage`
- **2023-02-27T05:00:00+00:00** Received in the Assembly, 2nd Reading on Concurrence
- **2023-02-27T05:00:00+00:00** Passed Assembly (Passed Both Houses) (59-8-8) `passage`
- **2023-05-08T04:00:00+00:00** Approved P.L.2023, c.50. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ef070e43-e8f6-4b89-aa53-71e8b7425ee8`. Confidence: reported (aggregated from official New Jersey legislature records).