---
type: "Bill"
title: "Amends provisions regarding tax base and operative dates relative to CBT and combined reporting; provides CBT deduction in amount of certain foreign-related income; clarifies tax treatment of certain tax credits awarded by EDA."
description: "Amends provisions regarding tax base and operative dates relative to CBT and combined reporting; provides CBT deduction in amount of certain foreign-related income; clarifies tax treatment of certain tax credits awarded by EDA."
jurisdiction: "us/states/nj"
legislature: "New Jersey Legislature"
session: "218"
identifier: "A 4495"
citation: "New Jersey A 4495 (218)"
classification: ["bill"]
subjects: ["BUS TAXES", "CORPORATIONS"]
status: "enacted"
primary_sponsors: ["Pintor Marin, Eliana", "Sarlo, Paul A.", "Singleton, Troy"]
version_count: 1
action_count: 7
vote_count: 3
first_action: "2018-09-24T04:00:00+00:00"
last_action: "2018-10-04T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/11b81532-69c9-4987-9afd-1832d6f57513"
source_url: "http://www.njleg.state.nj.us/downloads.asp"
source_hash: "20b53466d64c7227b729123d7c8388d3fd97230c9f16fa34e77d4fd1c244fce7"
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 4495 (218) — Amends provisions regarding tax base and operative dates relative to CBT and combined reporting; provides CBT deduction in amount of certain foreign-related income; clarifies tax treatment of certain tax credits awarded by EDA.

## 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/A4500/4495_I1.HTM)

## Votes

- Reported favorably out of committee — **9–4** (pass) · lower
- 3RDG FINAL PASSAGE — **42–36** (pass) · lower
- 3RDG FINAL PASSAGE — **21–15** (pass) · upper

## Sponsors

- Pintor Marin, Eliana — primary (person)
- Sarlo, Paul A. — primary (person)
- Singleton, Troy — primary (person)

## Timeline

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

- **2018-09-24T04:00:00+00:00** Introduced in the Assembly, Referred to Assembly Budget Committee `introduction, referral-committee`
- **2018-09-24T04:00:00+00:00** Reported out of Assembly Committee, 2nd Reading `committee-passage`
- **2018-09-27T04:00:00+00:00** Passed Assembly (42-36-0) `passage`
- **2018-09-27T04:00:00+00:00** Received in the Senate without Reference, 2nd Reading
- **2018-09-27T04:00:00+00:00** Substituted for S2989
- **2018-09-27T04:00:00+00:00** Passed Senate (Passed Both Houses) (21-15) `passage`
- **2018-10-04T04:00:00+00:00** Approved P.L.2018, c.131. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/11b81532-69c9-4987-9afd-1832d6f57513`. Confidence: reported (aggregated from official New Jersey legislature records).