The bill establishes the NJ Gross Income Tax EasyFile Program, a pilot initiative by the Division of Taxation in the Department of the Treasury aimed at simplifying the gross income tax return process for eligible taxpayers. Under this program, certain taxpayers will receive pre-filled personal income tax return forms based on information available to the division, primarily derived from their employer's W-2 forms. To qualify, taxpayers must meet specific criteria, including being employed in New Jersey, not being self-employed, earning less than $75,000, having no dependents, and maintaining a full-time residency throughout the taxable year. The program is designed to ease the filing burden and reduce reliance on private tax preparers or commercial software.

The bill outlines the responsibilities of taxpayers regarding the pre-filled forms, including the option to opt-out of using the pre-filled return without penalty, the need to verify the accuracy of the information, and the potential for penalties if incorrect returns are filed. The Director of the Division of Taxation is tasked with creating a secure website and hotline for taxpayers to access and file their returns, which will be provided by March 15 of the year following the taxable year. Additionally, the director is required to evaluate the pilot program's effectiveness and report findings to the Governor and Legislature within six months after the second year of implementation. This initiative aims to streamline New Jersey's personal income tax collection process, potentially improving revenue forecasting and taxpayer compliance.