October 14, 2021
The New Jersey Division of Taxation has extended the deadline for its voluntary compliance initiative. The Division has indicated that it plans to focus enforcement efforts against entities that indicated they have nexus in New Jersey on a unitary return but did not file separate New Jersey income tax returns for tax periods prior to 2019 (when New Jersey was a separate filing state).
Before undertaking enforcement action, the Division is allowing affected entities to come forward voluntarily and report their past due tax obligations. This voluntary compliance initiative began June 15, 2021 and was scheduled to expire on October 15, 2021. The deadline for participating in the initiative has now be extended to January 3, 2022.
The lookback period for taxpayers participating in the initiative is limited to tax periods ending after June 30, 2016. Furthermore, participants will receive abatement of all penalties. In order to participate in the voluntary compliance initiative:
Affected taxpayers who decline to participate in the voluntary compliance initiative will be subject to an unlimited look-back period and the Division has indicated that it will not abate penalties for such taxpayers.
September 30, 2021
The State of New Jersey released a statement that will require the Division of Taxation to give an annual review on the viability of sales tax exemption for qualifying recycled materials for manufacturing companies. Once the annual review if completed, the results will be reviewed by the Legislature for whether the exemption should continue. Until legislation is enacted terminating the exemption, manufacturing facilities should continue to their exemption process of recycled materials.
September 23, 2021
The New Jersey Henri/Ida Business Assistance Program will provide $1,000 up to $5,000 to assist businesses and nonprofit organizations that suffered physical damage from either or both hurricanes. The following eligibility requirements must be met to apply for the program:
In addition, the CEO or equivalent officer of either a business or nonprofit must certify that the entity was in operation on August 1, 2021, and incurred physical damage from Hurricane Henri on August 22nd or 23rd, 2021, or Hurricane Ida on September 1st, 2nd, or 3rd, 2021. These grants may be used only to pay for August rent or mortgage payment. However, the grant may not be used for capital expenses, remediation, or construction. Applicants may apply from Friday, September 17, 2021, through Friday, September 24, 2021. (https://www.njeda.com/henri-ida-grant/#1.)
September 16, 2021
The New Jersey Department of Revenue (DOR) announced the state will honor the recent Internal Revenue Service (IRS) special tax relief for individual or business taxpayers qualifying for assistance in Hurricane Ida in disaster areas. Affected taxpayers include businesses and individuals located in the disaster areas and those whose tax records are in the disaster areas, and relief workers, and as such this guidance applies to the entire state. This relief allows for taxpayers who reside or have a business with certain tax-filing and tax-payment deadlines falling on or after September 1, 2021, to be postponed to January 3, 2022. This includes the filing and paying of tax due for payroll tax that are normally due on November 1, 2021 to be extended to January 3, 2022. The tax types that qualify for this relief include individual income tax, corporate income tax, income tax withholdings, payroll tax and limited liability entity tax. The extension to file and pay taxes does not apply to sales tax and other tax types however, taxpayers may contact the DOR to request an extension or waiver of penalties if affected by disaster-related delays. All individuals may be eligible for abatement of penalty and interest on tax that normally accrues during the extension period.
August 13, 2021
On August 3, 2021, New Jersey issued temporary guidance suspending corporate income and sales tax nexus relief in response to the pandemic. In addition, the updated guidance also applies to payroll tax withholding requirements for employers.
August 8, 2021
The New Jersey Economic Development Authority (NJEDA) recently recapped the qualifications for the Personal Protective Equipment Manufacturing Tax Credit program. To receive the tax credits, a project must meet the following requirements:
Tax credits are only available for full-time employees with a minimum of 35 hours per week and at a minimum wage rate of $15 per hour with approved health care. Employers must commit to retaining the jobs qualifying for the credit for a period of least 5 years. Projects can receive up $10,000 of a base tax credit per new job created with an annual program cap of $10 million. Individual projects are subject to an annual cap of $500,000.
July 28, 2021
The New Jersey Angel Investor Tax Credit Program provides tax credits against corporate or gross income taxes for qualifying investments in a New Jersey emerging technology business. Governor Phil Murphy increased the annual cap from $25 million to $35 million earlier this year. Applicants have six months from the investment date to submit the dual application, consisting of an investor section and a technology company representative section. All applicants must file NJ taxes for the year. Any applicants who submit an investment but cannot coordinate with a NJ emerging technology company to submit the dual application as of October 1, 2021, will not be recommended for the program.
July 16, 2021
New Jersey recently enacted comprehensive legislation designed to fund and simplify enforcement of its employee classification rules in an attempt to prevent businesses from improperly classifying employees as independent contractors. New Jersey uses a strict ABC test to determine worker classification, which states a worker should be considered an employee unless all the following three factors apply:
The new legislation also creates and funds the Office of Strategic Enforcement and Compliance within the Department of Labor. This new Office will review the compliance of businesses seeking state assistance regarding employee compensation and unemployment/disability benefit contributions.
The new legislation also streamlines the process to identify worker misclassification, gives the state more power to enforce proper employee classification, and creates a state-wide database of payroll information for public works projects.
July 8, 2021
Under New Jersey’s State of Emergency, the statute of limitations for assessments and refund claims has been extended. The extension to file a claim for refund or credit for all taxes administered by the Division has been extended until January 1, 2022 . The extension of the statute of limitations applies to all refund claims where the statute of limitations was originally set to expire on or after March 9, 2020 and before January 1, 2022. Likewise the statute of limitations for assessments which were scheduled to expire after April 14, 2020 have also been extended to January 1, 2022 New Jersey Treasury Refund or Credit (EO-170)
June 25, 2021
As a result of the State formally ending the public health emergency in relation to COVID-19 as of June 4, 2021, the New Jersey Division of Taxation has posted on its website, advising that its “policies, procedures, and provisions that were revised or relaxed due to the pandemic will now be impacted by the rescission of the public health emergency.” Therefore, the New Jersey Division of Taxation is currently reviewing these policies and statutory provisions and will provide guidance to the public as soon as possible. If you are an out-of-state business and have employees working for you or rendering services in New Jersey, you may have nexus in the State thereby triggering filing and reporting obligations. Please reach out to Withum’s state and local tax group with any questions you may have.
June 18, 2021
Earlier this month Governor Phil Murphy has issued an executive order to end the public health emergency in New Jersey. While certain executive orders will remain in place until January 1, 2022, it is important to note that many other temporarily suspended rules will not continue to be suspended. The New Jersey Division of Taxation had posted on its website guidance pertaining to teleworking during the COVID-19 pandemic. With New Jersey officially ending the public health emergency, traditional State nexus rules for corporate income tax, personal income tax, sales tax, employee income tax withholding will again be operative. If you are an out-of-state business and have employees working for you or rendering services in New Jersey, you may have nexus in the State thereby triggering filing and reporting obligations. Please reach out to Withum’s state and local tax group with any questions you may have.
June 9, 2021
The New Jersey Tax Court has ruled that the New Jersey Division of Taxation was barred from making an adjustment to a taxpayer’s net operating loss (“NOL”) carryovers because the time period for making an assessment for the NOL year had passed. The Division of Taxation determined that under transfer pricing principles, the taxpayer had under reported its income from inter-company leasing for the years 2012 to 2015, which were being audited; as such, there should have been transfer pricing adjustments for the tax years which generated the carried forward NOLs. However, New Jersey statutory rules provide that no assessment of additional tax may be made after the expiration of more than four (4) years from the date of the filing of a return. The Division of Taxation argued that the statute prohibiting assessment of additional tax after the statute of limitations expired did not prevent the Division from adjusting NOLs carried forward to that period, and cited Internal Revenue Service rules that clearly indicate NOLs carried forward to a tax year can be adjusted even if the statute of limitations has expired for that tax year. Conversely, the taxpayer argued, and the Tax Court agreed, that under New Jersey law, no adjustments to NOLs may be made after the statute of limitations for the net operating loss year has expired.
The New Jersey Division of Taxation is in the process of identifying companies that have been included as part of a combined group filing (CBT-100U return) and indicated that they have nexus with New Jersey, but have not filed as a separate entity for periods prior to 2019. Beginning June 15, 2021, and running through October 15, 2021, companies that have had nexus with New Jersey prior to filing as part of combined return will have the opportunity to come forward and voluntarily comply with their Corporation Business Tax filing requirements. These companies are not eligible for a standard Voluntary Disclosure Agreement; however, the Division will consider entering into a Closing Agreement with approved companies based upon the following:
Failure to take advantage of this initiative will result in the look-back period going beyond return periods ending after June 30, 2016, as well as all applicable penalties and interest being assessed. For more information, please visit the New Jersey Division of Taxation website and/or email questions and requests for disclosure to the Nexus Audit Group at firstname.lastname@example.org using “Combined Reporting Initiative” as the subject line.
June 3, 2021
The New Jersey Division of Taxation has advised that any payments the Small Business Administration (SBA) makes for principal, interest, and fees are considered to be cancellation of debt. This is because the payments all reduce the amount of the loan in some way. This is true whether the payment is made for a loan in deferment or not in deferment. For gross income tax purposes, cancellation of debt (COD) or forgiveness of debt income is not subject to tax and should not be reported on an individual income tax return. For corporation business tax purposes, COD income is taxable when it is subject to tax for federal purposes.
May 21, 2021
The New Jersey Economic Development Authority (NJEDA) Board recently approved the creation of the Emerge program, a new jobs-based tax credit program created under the Economic Recovery Act (ERA) of 2020. The Emerge program will make tax credits available to projects that invest private capital into the state and create good-paying jobs, with a focus on the State’s priority sectors. Base tax credits will range from $500 to $4,000 per job, per year, depending on location and other aspects of the project. Bonuses are also available based on project location, industry, and alignment with other policy objectives. For additional details and specifics as to eligibility requirements, please visit the NJ EDA website.
Effective May 12, 2021, New Jersey will permit municipalities to establish property tax rewards programs. A municipal property tax reward program would be structured as a local merchant loyalty program and marketed as an economic development tool to encourage people who live in and around a municipality to shop at businesses located within the municipality. A property tax reward program would provide monetary rewards to participating customers who purchase goods or services from participating businesses. The program would be operated by a private entity designated by the municipality. For specific language of the enacting legislation, please see L. 2021, A4806 (c. 99).
On May 11, 2021, the New Jersey Division of Taxation released Technical Bulletin 87-R, which provides updated guidance to New Jersey’s conformity to the federal interest expense limitations of IRC 163(j) for purposes of the corporation business tax (CBT). New Jersey conforms to the modifications of IRC 163(j) made as part of the CARES Act to the extent they are consistent with the CBT. Specifically, New Jersey conforms to the adjusted taxable income deduction limit for the applicable periods. For purposes of NJ CBT, the starting point for taxable income is entire net income before net operating losses and special deductions with several modifications for additions and deductions. Thus, a taxpayer’s entire net income as reported on a federal consolidated return must match the taxpayer’s entire net income on line 28 on Schedule A of the CBT-100 or BFC-1, before the respective New Jersey modifications, even though the taxpayer’s New Jersey return was filed on a separate entity basis. For specific information and details on combined/separate reporting, please see TB 87-R.
May 5, 2021
For situations in which there is delay in approval requirements by federal or state regulatory authorities (other than the NJ Division of Taxation) with respect to a merger and/or acquisition—and therefore a potential impact on net operating losses (NOL) and post-allocation net operating losses (PNOL)—corporations must notify the NJ Division of Taxation of the corporations’ intent to be a combined group filing a New Jersey combined return upon approval of the merger or acquisition by the federal or state regulatory authorities. Once the acquisition of merger is approved by the federal or other state regulatory authorities, the corporation has 180 days to notify the NJ Division of Taxation of such approval. The Director will then issue a stamped certificate attesting that the PNOLs and NOLs are not extinguished. Only certificates with the raised seal of the Director of the Division of Taxation are valid approved certificates. New Jersey Division of Taxation Technical Bulletin No. TB-102(R), 04/27/2021 provides an address for taxpayers to use to satisfy the notification requirements and receive the stamped certificate of attestation.
April 23, 2021
The New Jersey Division of Taxation updated its combined group managerial member procedures. Specifically, new information has been released on how to change the registration information or the managerial member. Once a company has been registered, the managerial member can make changes to the account through the Online Registration Change Service. This system will allow the managerial member to: (1) change the address; (2) add/update electronic funds transfer information; (3) change the managerial member; (4) end the unitary combined group. For specific details, please consult N.J. Div. of Taxation-Combined Group Managerial Member Procedures, 04/16/2021.
The New Jersey Division of Taxation announced the State will follow federal guidelines and timeframes for coronavirus-related distributions (“CRD”) for qualified individuals. If the repayment of CRD qualifies as a tax-free rollover for federal tax purposes, the New Jersey will recognize a CRD as a tax-free rollover. Taxpayers should report these distributions in the same manner as they are required to do for federal purposes. The repayment will qualify for favorable treatment when it qualifies for that treatment for federal purposes. Taxpayers may file amended returns to exclude CRD income originally reported and taxed and receive a refund.
April 14, 2021
Effective March 9, 2021, the New Jersey Division of Taxation has readopted N.J. Admin. Code 18:33, which provides the rules for closing agreements to settle corporation business tax liabilities, and contains rules for the compromise of civil and criminal tax liabilities. The regulation is scheduled to expire on March 9, 2028. Closing agreements may pertain to tax periods ending either before or after the date or the agreement with the State, and may relate to the taxpayer’s total tax liability or to one or more separate items affecting the taxpayer’s tax liability (such as deduction items, other income items, statutory deductions, statutory exclusions, statutory additions to income, the year in which an item of income is to be included in income, or the year in which an item is to be deducted). For specific details rules on entering into closing agreements with the State of New Jersey, please reach out to Withum’s SALT team with questions.
April 7, 2021
Updating/confirming State guidance, the New Jersey Division of Taxation maintains the position that with respect to the COVID-19 pandemic, wage income will continue to be sourced as determined by the employer in accordance with the employer’s jurisdiction. Taxpayers may use a different allocation if warranted (supporting documentation for the taxpayer’s allocation may be requested). Additionally, as long as an out-of-state seller did not maintain any physical presence in New Jersey during the COVID-19 pandemic other than employees working from home in the state, and the taxpayer is below the New Jersey economic thresholds for nexus, then the out-of-state seller will not be considered to have nexus for sales tax purposes.
The New Jersey Division of Taxation has reiterated that it does not follow IRC section 72; nor does the State conform to the CARES Act provisions that enable coronavirus-related distributions to be includible in income over a three-year period, and, to the extent the distribution is eligible for tax-free rollover treatment and is contributed to an eligible retirement plan within a three-year period, to not be includible in income. New Jersey has its own methods for reporting distributions. For New Jersey’s specific rules on reporting pension income, please see GIT-1&2.
April 1, 2021
The New Jersey Division of Taxation has announced that they are allowing the following forms and payments associated with them to be filed by 11:59 p.m., May 17, 2021, without penalty or interest: (1) PTE Election; (2) PTE-100 (tax return); (3) PTE-200-T (extension of time to file PTE-100); and (4) PTE Revocation of Election. The PTE-200-T is a 6-month extension from March 15; therefore, the extended due date remains September 15. The Division had previously announced that the due date for the abovementioned forms was April 15, 2021.
The New Jersey Division of Taxation has advised taxpayers that all unemployment compensation is income for purposes of the senior freeze program, regardless of whether an exclusion for the income is provided for federal income tax purposes. The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year; including an income limit whereby your total annual income (combined if you were married or in a civil union and lived in the same home) was $92,969 or less for tax year 2020.
March 25, 2021
New Jersey has indicated that with respect to combined returns, tax credits belong to the taxable member that earned them, unless a specific statute authorizes the tax credit to be earned or awarded at the group level. Any credit carryover available for future use belongs to the taxable member that originally earned the credit. If a member leaves the group, that member takes with them any tax credit/carryforward they generated. Any carryforward must be reduced by the amount that is used by the group and/or member. For specific details, please consult New Jersey Division of Taxation Technical Bulletin TB-90(R) (issued March 18, 2021).
March 23, 2021
Governor Murphy, Treasurer Muoio and legislative leaders have announced that the state income tax filing and payment due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021 to May 17, 2021 to mirror actions taken by the IRS. The extension was made under the authority of the Department of Treasury’s Director of the Division of Taxation. There is no extension for the first quarter estimated payment which is due on April 15, 2021. (Governor Murphy, Treasurer Muoio, Senator Paul Sarlo, and Assemblywoman Eliana Pintor Marin Announce Extension to State Income Tax Filing Deadline to May 17, 03/19/2021.)
March 9, 2021
Effective March 1, 20201, New Jersey precludes Garden State Growth Zone Development Entities from appealing of certain property tax assessments. More specifically, Garden State Growth Zone Development Entities that have been granted a property tax exemption on improvements cannot appeal the assessed value of improvements until the property tax exemption is terminated.
May 2, 2020
The “COVID-19 Fiscal Mitigation Act” was signed into law by Governor Murphy. The Act automatically extends the due date for Individual Gross Income Tax, Partnership, and Corporation Business Tax calendar filers to July 15th as well as estimated tax payments. Penalties and interest will not be imposed upon the remaining amount of tax due between the original and extended due date for returns and payments submitted by July 15th, 2020. However, the extension only applies to the April 15th due date.
Furthermore, the Division is providing taxpayers with increased flexibility to assist taxpayers having financial difficulties resulting from the COVID-19 pandemic. Taxpayers may suspend payments on existing payment plan for up to 90 days. Taxpayers are required to contact the payment plan unit to change their payment schedule.
For additional information, please refer here.
According to Executive Order No. 130, municipal governments are allowed to extend the grace period for property tax payments from May 1st to July 1st. For additional information can be found here.
April 13, 2020
New Jersey just updated their guidance on their website that the tax bill was passed by the Assembly and Senate this afternoon and the Governor intends to sign tomorrow.
Gross Income Tax, Partnership, and Corporation Business Tax will be extended until July 15, 2020, to file returns and make applicable tax payments. Penalties and interest for these returns and payments will not be imposed until after July 15. Please note this includes 1st quarter 2020 estimated tax payments. All other returns and payments (including sales/use tax due April 20, 2nd quarter estimates due June 15, etc.) are due on their original due date.
Please see the due date charts posted on the NJ Division of Taxation website.
April 1, 2020
The New Jersey Department of Treasury has extended the due date to file and make payments for individual gross income tax and corporate business tax to July 15, 2020. Taxpayers do not have to file for an extension; it will happen automatically. The announcement from Govender Murphy, makes New Jersey the last state with an income tax to push back its tax filing deadline.
On March 31, 2020, New Jersey Updated its Website Issuing Employer Withholding Tax Guidance, regarding the sourcing of wages of employees who regularly work in the state but are telecommuting from an out of state home office. New Jersey acknowledges that employment tax wages are sourced based on where the service or employment is performed. However, the state suggests that “during the temporary period of the COVID-19 pandemic, wage income will continue to be sourced as determined by the employer in accordance with the employer’s jurisdiction.”
March 25, 2020
On March 21, Governor Murphy signed several measures into law. All businesses, within all market sectors, in NJ will need guidance on how these new laws will apply.
A-3841 / S-2300 was passed by the New Jersey legislature and provides for an automatic extension of the deadline to file a Gross Income tax or Corporation Business tax return of 90 days because the Federal government extended the filing due date or payment for Federal returns. As of March 25, 2020 Governor Murphy has not signed this into law.
A-3845 / S-2284 authorize the New Jersey Economic Development Authority to provide grants during periods of emergency declared by the Governor, such as the coronavirus, and for the duration of the economic disruptions caused by the emergency.
A-3846 / S-2293 creates the “Temporary Lost Wage Unemployment Program” to allow those affected by coronavirus to recoup wages lost and to assist employers who pay wages to workers under quarantine. The bill appropriates $20 million for the program. Learn more here.
New Jersey’s film and digital media tax credit program has been expanded by the passing of Assembly Bill 5580, which increases the annual cap on incentives for film and television productions to $100 million a year (formerly $75 million) and extends the provisions through 2028. The demand for tax credits was greater than the supply; therefore, more production companies were applying than there were dollars available. The enactment of this provision will lead to job growth and spur economic activity as studios seek film locations in New Jersey. The digital media tax break will remain capped at $10 million.
To learn more about the qualifications of this tax credit, click here.
New Jersey business owners will be elated to learn that Governor Murphy signed legislation, similar to Connecticut, that allows for pass-through entities, S-corps and LLCs, to pay state income taxes at the entity level, as a business tax, rather than at the partner or individual level. The flow-through entity’s taxable income will be reduced by the amount of the tax, which will result in a lower amount of flow-through income to be taxed at the owner’s federal level. In effect, this provides business owners a deduction for their New Jersey taxes without those taxes being subject to the $10,000 cap.
The new entity-level tax is referred to as a “pass-through business alternative income tax” that is effective as of January 1, 2020. Business owners should keep in mind that the option to pay the tax at the entity level is an annual election and must be made by either all the members of an entity or by an officer or member of the entity who is authorized to make the annual election. Since tax rates imposed at the entity level are not the same as those rates imposed on an individual level, business owners should determine the tax benefit prior to making an election.
To learn more about the implications of this tax, click here.
On December 10, the New Jersey Department of Treasury announced a new program designed to help those that are in revoke status due to lack of compliance with State administrative reporting requirements. The program will allow certain revoked businesses to fully reinstate or dissolve.
The Department’s Division of Revenue and Enterprise Services will provide an online self-service reinstatement and dissolution process from March 1, 2020 through June 15, 2020. In order to participate, there will a one-time administrative fee of $500 plus a convenience or credit card processing fee. In addition, the taxpayer will need to attest that the business has satisfied any known State tax obligations, negating the need for a tax clearance certificates or full annual report details.
According to the Department, the benefits of the program include a fully automated filing process with no additional forms, one business day reinstatement or dissolution, definitive closure for entities dissolving, and lower costs for companies with significant outstanding back-year fees due.
The New Jersey Division of Taxation recently issued several newsworthy technical bulletins. Now that we are upon year end, NJ corporate taxpayers should take note of the following:
The New Jersey Division of Taxation will automatically waive the late filing penalty for corporation business taxpayers with a properly extended federal return due date of October 15, 2019, if the return is filed by November 15, 2019, for extended calendar-year corporations or filed within one month of the extended due date for 2018 returns for fiscal year corporations. The Division will consider elections made timely, if the elections are made on a 2018 New Jersey Corporation Business Tax Return filed by November 15th or within one month for an extended 2018 return for a fiscal year corporation. Interest and penalties for late payment of the tax may still apply but a failure to file by the November 15, 2019 date may result in the imposition of a late filing penalty based on the October 15, 2019 due date.
For tax years on and after July 31, 2019, combined reporting becomes mandatory in New Jersey. The taxpayer must use the water’s edge group method unless electing to use a world-wide group return or an affiliated group return.
If the penalty for underpayment is less than $1,000 for an individual or corporate franchise tax in the tax year 2017 and 2018 the taxpayer can apply for a special waiver it was due to tax planning uncertainty due to the federal changes.
Aprl 2, 2020
Mayor Baraka recently stated that “[s]mall businesses are often the heart of our neighborhoods and, equally, are an important piece of our economy. We can’t stand by and wait for help from other sources. Here in Newark, we must solve our own problems.”
Applications for the fund opened March 31, 2020, through a link on the United Way of Essex County website, which is partnering with the City to administer the program. The link is uwnewark.org. The deadline to apply is April 30, 2020.
A webinar featuring Mayor Baraka to help business owners apply will be available on Thursday, April 2 at 2 pm. It can be accessed at zoom.us/webinar/register/WN_IepTI0JdQDO7x1bTGRWbAw.
A small business webinar is also available on the Invest Newark website at investnewark.org/.
The small business grant was the first initiative Mayor Baraka began launching a week ago to ease the financial burden of Newark residents. With $2 million earmarked for this small business grant program, the City will offer about 200 business grants up to $10,000 to provide working capital for operating costs, payroll, accounts payable, inventory, equipment, rent, taxes, licensing or other business-related expenses. To qualify, businesses must have a physical establishment in Newark, have 10 employees of less, and show loss of income directly tied to the coronavirus crisis. The grant program will be coordinated by the City’s Department of Economic and Housing Development in partnership with the United Way of Essex County and Invest Newark, with funding from local funding, federal funding, and private sources, including Prudential and Invest Newark.
The Mayor’s five other programs include short-term rental housing for 300 of the most vulnerable Newark residents, including those without permanent addresses and cash infusions of varying amounts to the “Live Newark” program for homeowners, arts and cultural organizations and other non-profits, and tax for building owners with business tenants. For more information on these programs, please email the City’s Department of Economic and Housing Development at EHD@ci.newark.nj.us.