reglab/housing_qa huggingface dataset:
NJ Rev Stat § 52:27H-79 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-79 - Certain tax exemptions.

52:27H-79 Certain tax exemptions.  20. a. Except as provided in subsection b. of section 11 of P.L.2021, c.197 (C.52:27H-98), receipts from the first $100,000 of retail sales of tangible personal property (except motor vehicles and energy) and sales of services (except telecommunications services and utility services) to a qualified business for the exclusive use or consumption of such business within an enterprise zone are exempt from the taxes imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.); provided, however, a supermarket or grocery store located in a food desert community, as defined in section 37 of P.L.2020, c.156 (C.34:1B-305) shall be eligible for such tax exemption, notwithstanding the limit imposed pursuant to this subsection. b. (Deleted by amendment, P.L.2011, c.28) c. As used in this section: "Qualified business" includes a person who is certified as a qualified business by the authority and provided a UZ-5 certification by the authority. A person who is certified as a qualified business may apply to the authority for a UZ-5 certification provided the person owns or leases and regularly operates a place of business located in an eligible block group, as defined in subsection a. of section 12 of P.L.2021, c.197 (C.52:27H-99). The Department of the Treasury shall provide to a qualified business a certificate evidencing its UZ-5 certification, which certificate shall indicate the location at which the sales tax exemption provided for in this section is available. d. (Deleted by amendment, P.L.2011, c.28) e. (Deleted by amendment, P.L.2021, c.197) L.1983, c.303, s.20; amended 1990, c.40, s.9; 1997, c.162, s.31; 2006, c.34, s.1; 2007, c.328; 2008, c.118; 2011, c.28, s.1; 2021, c.197, s.7.
NJ Rev Stat § 52:27H-79.1 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-79.1 - Exemption from taxation for certain receipts.

52:27H-79.1 Exemption from taxation for certain receipts.  8. a. Receipts from the first $100,000 of retail sales of materials, supplies, and services for the exclusive use of erecting structures or buildings on, or improving, altering or repairing the real property of a qualified business, or a contractor hired by the qualified business to make such improvements, alterations, or repairs, are exempt from the taxes imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.); provided, however, receipts from retail sales of materials, supplies, and services for the exclusive use of erecting new structures or buildings on, or substantially improving, altering or repairing the real property of a qualified business shall be eligible for such tax exemption notwithstanding the limit imposed pursuant to this subsection. b. As used in this section: "Qualified business" includes a person who is certified as a qualified business by the authority and provided a UZ-4 certification by the authority. A person who is certified as a qualified business may apply to the authority for a UZ-4 certification provided that the person owns or leases and regularly operates a place of business located in an eligible block group, as defined in subsection a. of section 12 of P.L.2021, c.197 (C.52:27H-99). The Department of the Treasury shall provide to a qualified business a certificate evidencing its UZ-4 certification, which certificate shall indicate the location at which the sales tax exemption provided for in this section is available. "Substantially improving, altering, or repairing" means any reconstruction, rehabilitation, addition, or other improvement to a structure, of which the total cost equals to or exceeds 50 percent of the market value of the structure before the start of construction of the improvement. The UEZ Authority may, from time to time, alter this definition through regulation to respond to changing market conditions. L.2021, c.197, s.8.
NJ Rev Stat § 52:27H-80.1 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-80.1 - Extension of provisions

52:27H-80.1. Extension of provisions  In addition to those enterprise zones to which the provisions of section 21 of P.L. 1983, c. 303 (C. 52:27H-80) have been or may be extended by the authority, the provisions of that section shall be extended to that enterprise zone which is required by section 7 of P.L. 1983, c. 303 (C. 52:27H-66) to be designated among the first five and to be located in a municipality of not less than 45,000 nor more than 46,000 population located within the five counties next most northern to the 10 southernmost counties.  L. 1985, c. 142, s. 3, eff. April 17, 1985.
NJ Rev Stat § 52:27H-81 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-81 - Rules, regulations

52:27H-81. Rules, regulations  22. The Director of the Division of Taxation in the Department of the Treasury shall promulgate such rules and regulations as may be necessary to effectuate the provisions of sections 17 through 21 inclusive, and sections 27 and 29 of P.L.1983, c.303 (C.52:27H-76 to C.52:27H-80, inclusive, C.52:27H-86 and C.52:27H-88). The Commissioner of the Department of Commerce and Economic Development shall promulgate such rules and regulations as may be necessary to effectuate the provisions of section 16 of P.L.1983, c.303 (C.52:27H-75).  L.1983,c.303,s.22; amended 1993,c.367,s.7.
NJ Rev Stat § 52:27H-82 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-82 - Local development financing fund assistance; priority to project in municipality with enterprise zone

52:27H-82. Local development financing fund assistance; priority to project in municipality with enterprise zone  Notwithstanding any provisions of the "New Jersey Local Development Financing Fund Act," P.L. 1983, c. 190 (C. 34:1B-36 et seq.), to the contrary, projects which are otherwise eligible under that act, but which are located in a municipality in which an enterprise zone is designated pursuant to the "New Jersey Urban Enterprise Zones Act," P.L. 1983, c. 303 (C. 52:27H-60 et seq.), shall, upon the written recommendation of the authority, be accorded priority in receiving assistance from the New Jersey Local Development Financing Fund, over eligible projects which are not so located. L.1983, c. 303, s. 23, eff. Aug. 15, 1983.
NJ Rev Stat § 52:27H-83 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-83 - Skill training programs; delivery

52:27H-83. Skill training programs; delivery  The New Jersey Department of Labor shall develop and coordinate the delivery of skill training programs necessary to meet the needs of qualifying businesses. L.1983, c. 303, s. 24, eff. Aug. 15, 1983.
NJ Rev Stat § 52:27H-84 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-84 - Regulations of municipality or state agency; exemption of enterprise zones

52:27H-84. Regulations of municipality or state agency; exemption of enterprise zones  In order to carry out the purposes of this act, any municipality or State agency may exempt designated enterprise zones from the provisions of any regulation, in whole or in part, promulgated by that entity or agency, but enterprise zones shall not be exempted from the provisions of any regulation, except upon finding by the State or municipal agency, as appropriate, that the exemption would not endanger the health and safety of the citizens of the State. L.1983, c. 303, s. 25, eff. Aug. 15, 1983.
NJ Rev Stat § 52:27H-85 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-85 - Review of state regulations by authority

52:27H-85. Review of state regulations by authority  The authority shall conduct a continuing review of all State regulations and shall recommend to the appropriate administrative bodies the modification or waiver of regulations promulgated by that agency in order to contribute to the implementation of this act. L.1983, c. 303, s. 26, eff. Aug. 15, 1983.
NJ Rev Stat § 52:27H-87 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-87 - Qualified business recipient of benefits; annual certification

52:27H-87. Qualified business recipient of benefits; annual certification  Any firm that receives any benefits set forth in sections 16 through 24 of this act shall annually certify to the authority that it is a qualified business under subsection c. of section 3 of this act. Failure to supply the certification or willful falsification of data in the certification will result in a fine of not more than ten times the benefits received, nor more than two years in prison. L.1983, c. 303, s. 28, eff. Aug. 15, 1983.
NJ Rev Stat § 52:27H-90 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-90 - Legislative findings and declarations

52:27H-90. Legislative findings and declarations  The Legislature finds and declares that: a. In 1981 the Legislature enacted the "Worker Owned Corporation Study Act" (P.L.1981, c. 82) which mandated a study to determine the best means to encourage and assist the formulation of employee stock ownership plans for the purpose of averting the closure of places of employment. b. In March 1982, the Department of Labor, in accordance with that act, issued a report which included a thoughtful analysis and cogent recommendations for legislative action on the issue. c. The report noted that in certain cases, employee stock ownership plans offer an indispensable vehicle for the retention of employment threatened by the pending closure of business facilities and stated that often there is no alternate viable technique of job maintenance in the case of a complete shutdown. d. The report also indicated that while State policy should include the encouragement and assistance of employee stock ownership plans, great care should be taken to avoid the waste of public and private resources and the bitter disappointment of the employees that might result from the employee acquisition of an obsolete, overpriced or otherwise undesirable facility. e. The report recommended that the State also publicize the potential value of employee stock ownership plans as tools to aid the refinancing of presently successful businesses. f. The public interest will be best served by implementing a State policy to assist employee stock ownership plans which is in accord with the recommendations of the report. L.1983, c. 471, s. 1, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-91 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-91 - Commissioner defined

52:27H-91. Commissioner defined  For the purposes of sections 1 through 7 of this act, "commissioner" means the Commissioner of Commerce and Economic Development. L.1983, c. 471, s. 2, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-92 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-92 - Short title

52:27H-92. Short title  Sections 1 through 7 of this act shall be known and may be cited as the "Employee Stock Ownership Plan Act." L.1983, c. 471, s. 3, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-93 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-93 - Employee stock ownership plans; dissemination of information

52:27H-93. Employee stock ownership plans; dissemination of information  The commissioner shall take any action which he deems appropriate to disseminate information on the advantages and disadvantages of employee stock ownership plans to employers and employee groups. This may include, but need not be limited to, the publication and distribution of suitable pamphlets, brochures and other literature, and the organization of seminars and other informational meetings on employee stock ownership plans. In conducting these activities, the commissioner may seek the collaboration and assistance of any State department, agency or institution of higher education. b. The information shall include an explanation of the potential usefulness of employee stock ownership plans for averting the closing of places of employment in certain instances and the use of employee stock ownership plans in the refinancing of successful enterprises. L.1983, c. 471, s. 4, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-94 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-94 - Advice upon request to employer or employee groups

52:27H-94. Advice upon request to employer or employee groups  a. The commissioner, upon request, shall advise any employer or employee group as to: (1) The procedures for establishing an employee stock ownership plan; (2) The availability of federal, State and local assistance; and, (3) The availability of private sector consultants or associations who are capable of performing a satisfactory analysis of the potential profitability of a proposed employee stock ownership plan and any other relevant studies or surveys. b. The commissioner may, in his discretion, assist in reviewing and evaluating materials produced by private consultants pursuant to paragraph (3) of subsection a. of this section. L.1983, c. 471, s. 5, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-95 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-95 - Closure or pending closure of facility in municipality suffering significant economic distress; grant of funds analysis and study

52:27H-95. Closure or pending closure of facility in municipality suffering significant economic distress; grant of funds analysis and study  In the event of the closure or pending closure of a facility which would cause or has caused a significant loss of employment to any municipality the commissioner determines to be already suffering significant economic distress, he may, upon the request of the municipality and subject to the availability of funds, grant funds to assist in conducting a cost-benefit analysis of the potential profitability of the establishment of an employee stock ownership plan and a study of economic effects of the closure. L.1983, c. 471, s. 6, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-96 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-96 - Review and evaluation; assistance in purchase of business by employee stock ownership trust

52:27H-96. Review and evaluation; assistance in purchase of business by employee stock ownership trust  The commissioner shall assist in reviewing and evaluating materials from studies for which he has granted funds under the provisions of section 6 of this act. If, following that review and evaluation, the commissioner determines that the purchase of 100% of a business by the employees through an employee stock ownership trust would have a reasonable chance of creating benefits to the public interest greater than the total costs and risks, he may provide whatever assistance he deems appropriate, subject to the availability of funds and to the provisions of federal, State and local law. That assistance may include, but need not be limited to, loan guarantees, direct interest subsidies or below market interest rate loans for the purpose of reducing the cost of financing the purchase. L.1983, c. 471, s. 7, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-97 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-97 - Annual report

52:27H-97. Annual report  The commissioner shall annually submit to the Legislature a report concerning the formation of new employee stock ownership trusts and the operation of existing employee stock ownership trusts in this State, and shall include in the report an account of State activity, during the previous year, in connection with these trusts. This section supersedes the annual reporting requirements previously assigned to the Commissioner of Labor under section 6 of P.L.1981, c. 82 (C. 34:1B-35). L.1983, c. 471, s. 8, eff. Jan. 12, 1984.
NJ Rev Stat § 52:27H-99 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-99 - Definitions, designation of qualified business.

52:27H-99 Definitions, designation of qualified business.  12. a. As used in this section:  "Eligible block group" means a block group that is located in an enterprise zone on the effective date of P.L.2021, c.197.  b. The UEZ Authority shall notify each qualified municipality of each eligible block group within the municipality no later than 14 days after the effective date of P.L.2021, c.197. The UEZ Authority shall then certify the final eligible block groups to each municipality and shall post a link to a list of eligible block groups on the UEZ Authority's Internet homepage on the Department of Community Affair's Internet website. c. A qualified business shall be located in an eligible block group. The certification of a qualified business that was certified as a qualified business on the effective date of P.L.2021, c.197 shall expire at the end of the 10th State fiscal year following the effective date of P.L.2021, c.197. However, the UEZ Authority may at any time revoke a certification if the UEZ Authority shall determine that the seller no longer complies with the provisions of P.L.1983, c.303 (C.52:27H-60 et seq.). d. The certification of a qualified business located in an eligible block group after the effective date of P.L.2021, c.197 shall expire at the end of the 10th State fiscal year following the State fiscal year in which the business was first certified as a qualified business. A business whose certification has expired shall not be eligible to seek a new certification.  L.2021, c.197, s.12.
NJ Rev Stat § 52:27H-100 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-100 - Annual report.

52:27H-100 Annual report.  13. On or before June 30 of each year next following the effective date of P.L.2021, c.197, the State Treasurer shall provide to the UEZ Authority an annual report of the aggregate amount, expressed in dollars, of the incentives provided under P.L.1983, c.303 (C.52:27H-60 et seq.) to all qualified businesses and municipalities. The report shall include aggregate data on gross revenues, retail sales taxes collected, and shall also include information on the address, municipality, and industry of each business. All data from participating businesses shall be collected through an online application and consumer access portal, where possible. L.2021, c.197, s.13.
NJ Rev Stat § 52:27H-101 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-101 - Annual review.

52:27H-101 Annual review.  14. The UEZ Authority shall conduct an annual review that determines the number of participating businesses, unemployment rate, median household income, and number of jobs in each enterprise zone to assess the program's progress. The review shall also include the total tax expenditures by zone and total zone assistance funds expended as the requisite data becomes available from the annual report from the Department of the Treasury required pursuant to section 13 of P.L.2021, c.197 (C.52:27H-100). The UEZ Authority shall review the status of any projects that were approved by participating enterprise zones, overall enterprise zone performance, and adherence to the zone development plans. Each review shall include a detailed listing of deliverables by each enterprise zone and the State that are to be implemented and subsequently evaluated in the future.  L.2021, c.197, s.14.
NJ Rev Stat § 52:27H-102 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-102 - Memorandum of understanding.

52:27H-102 Memorandum of understanding.  15. The UEZ Authority and the Department of Labor and Workforce and Development shall enter into a memorandum of understanding to assist in substantial and comprehensive data gathering and information sharing between the two agencies to further the UEZ Authority's ability to evaluate enterprise zone performance and compliance, and to initiate enforcement actions. L.2021, c.197, s.15.
NJ Rev Stat § 52:27H-103 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27H-103 - Certain new applications not accepted.

52:27H-103 Certain new applications not accepted.  16. Following the effective date of P.L.2021, c.197, no new applications for the enterprise zone employee tax credit, pursuant to section 19 of P.L.1983, c.303 (C.52:27H-78), or for the corporation business tax exemption, pursuant to section 17 of P.L.1983, c.303 (C.52:27H-76), shall be accepted. L.2021, c.197, s.16.
NJ Rev Stat § 52:27I-8.1 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27I-8.1 - Additional powers of authority.

52:27I-8.1 Additional powers of authority.  1. In addition to the powers granted the authority pursuant to section 8 of P.L.2006, c.16 (C.52:27I-8), the authority shall have the power to enter into any legally binding agreements with representatives of persons who are homeless that are necessary in order to comply with and implement the requirements of 32 CFR 176.30 and 24 CFR 586.30. On or before December 31 of each year, the authority shall report each agreement entered into by the authority pursuant to this section to the Office of Homelessness Prevention in the Department of Community Affairs. L.2008, c.28, s.1; amended 2019, c.73, s.11.
NJ Rev Stat § 52:27I-8.2 (2021)
2021 New Jersey Revised Statutes|Title 52 - State Government, Departments and Officers|Section 52:27I-8.2 - Actions required prior to submission of plan for closure of Fort Monmouth.

52:27I-8.2 Actions required prior to submission of plan for closure of Fort Monmouth.  2. Prior to the submission to the appropriate agency or agencies of the federal government of the comprehensive plan for the conversion and revitalization of Fort Monmouth prepared and adopted by the authority pursuant to section 14 of P.L.2006, c.16 (C.52:27I-14), the Governor shall designate an agency with appropriate expertise and experience to assume responsibility for the homeless assistance submission required under the "Defense Base Closure and Realignment Act of 1990," Pub.L. 101-510 (10 U.S.C. s.2687). The power granted to the authority pursuant to section 1 of this act is also hereby granted to the designated agency. The designated agency shall have the same rights and responsibilities of the authority under any legally binding agreements with representatives of the homeless to which the authority and the designated agency are parties. The designated agency is authorized, after the submission of the comprehensive conversion and revitalization plan, to comply with and implement the requirements of 32 CFR 176.30 and 24 CFR 586.30. Further, if the authority is dissolved pursuant to subsection g. of section 6 of P.L.2006, c.16 (C.52:27I-6), the designated agency is authorized to assume all rights, responsibilities, and powers of the authority pursuant to section 1 of this act until a successor local redevelopment authority is recognized by the Secretary of Defense as the entity responsible for directing the implementation of the comprehensive conversion and revitalization plan, in the event the designated agency is not proposed to and recognized by the Secretary of Defense as the successor local redevelopment authority. L.2008, c.28, s.2.