# New Jersey S5031: Authorizes tax credits for certain sports and entertainment projects; authorizes additional tax credits for New Jersey Aspire Program and Emerge Program.

New Jersey S5031, Authorizes tax credits for certain sports and entertainment projects; authorizes additional tax credits for New Jersey Aspire Program and Emerge Program., is a 220th Legislature (2024-2025) Senate bill sponsored by M. Teresa Ruiz (Democratic); status failed, last action 2026-01-12 (Substituted by A6306) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NJ-S5031-2024-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New Jersey S5031
- State: New Jersey
- Session: 220th Legislature (2024-2025)
- Title: Authorizes tax credits for certain sports and entertainment projects; authorizes additional tax credits for New Jersey Aspire Program and Emerge Program.
- Status: failed
- Chamber: Senate
- Introduced: 2025-12-22
- Last action: 2026-01-12, Substituted by A6306
- Sponsor: M. Teresa Ruiz (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 2 (68 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: M. Teresa Ruiz (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-12 | Senate | 3RDG FINAL PASSAGE | pass | 32 | 5 |   |
| 2026-01-12 | Senate | RECONSIDER | pass | 36 | 0 |   |

## Actions (5)

- 2026-01-12: Substituted by A6306 (Senate)
- 2026-01-12: RCON/V — (36-0) (Ruiz) (Senate)
- 2026-01-12: Passed Senate — (32-5) (Senate)
- 2026-01-08: REP/SCA, 2nd Reading in Senate (Senate)
- 2025-12-22: Introduced, 1st Reading in Senate, Referred to Senate Budget and Appropriations Committee (Senate)

## Bill text

- 1/15/26; 1R, 2026-01-15: [HTML](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_E1.HTM), [PDF](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_E1.PDF)
- Senate Budget and Appropriations (1/8/26 1R), 2026-01-09: [HTML](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_R1.HTM), [PDF](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_R1.PDF)
- Senate Budget and Appropriations Substitute (1/8/26), 2026-01-09: [HTML](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_S1.HTM), [PDF](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_S1.PDF)
- As Introduced, 2025-12-30: [HTML](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_I1.HTM), [PDF](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_I1.PDF)

## Related bills

- S4928: Requires payment of prevailing wage for certain data center construction. (signed)
- S4925: Expands provisions of P.L.2022, c.9 under certain circumstances. (signed)
- S4847: Makes various changes to membership on Cannabis Regulatory Commission and to legalized medical and personal use cannabis marketplace. (signed)
- S4858: Establishes "New Jersey Veterans and Military Spouses Asset Protection Act." (signed)
- S4678: Includes retired teachers and county college faculty members in science, technology, engineering, and mathematics teacher grant program.* (signed)
- S4812: Requires DCA to resume Reconstruction, Rehabilitation, Elevation and Mitigation program with remaining funds for unmet recovery and rebuilding needs for Supers… (signed)

## Sources
- [1/15/26; 1R (HTML)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_E1.HTM)
- [1/15/26; 1R (PDF)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_E1.PDF)
- [Senate Budget and Appropriations (1/8/26 1R) (HTML)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_R1.HTM)
- [Senate Budget and Appropriations (1/8/26 1R) (PDF)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_R1.PDF)
- [Senate Budget and Appropriations Substitute (1/8/26) (HTML)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_S1.HTM)
- [Senate Budget and Appropriations Substitute (1/8/26) (PDF)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_S1.PDF)
- [As Introduced (HTML)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_I1.HTM)
- [As Introduced (PDF)](https://pub.njleg.state.nj.us/Bills/2024/S5500/5031_I1.PDF)

## Related
- [S4928: Requires payment of prevailing wage for certain data center construction.](https://policyrisk.com/state-bill/NJ-S4928-2024-2025)
- [S4925: Expands provisions of P.L.2022, c.9 under certain circumstances.](https://policyrisk.com/state-bill/NJ-S4925-2024-2025)
- [S4847: Makes various changes to membership on Cannabis Regulatory Commission and to le…](https://policyrisk.com/state-bill/NJ-S4847-2024-2025)
- [S4858: Establishes "New Jersey Veterans and Military Spouses Asset Protection Act."](https://policyrisk.com/state-bill/NJ-S4858-2024-2025)
- [S4678: Includes retired teachers and county college faculty members in science, techno…](https://policyrisk.com/state-bill/NJ-S4678-2024-2025)
- [S4812: Requires DCA to resume Reconstruction, Rehabilitation, Elevation and Mitigation…](https://policyrisk.com/state-bill/NJ-S4812-2024-2025)
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Source: PRIA, https://policyrisk.com/state-bill/NJ-S5031-2024-2025 (as of 2026-10-17).