The "Road to Tax Relief Act" is designed to provide financial assistance to retail businesses and their employees adversely affected by public highway projects, particularly those located within impacted construction zones. The bill allows these businesses to claim a refundable credit against their sales tax remittances, calculated based on the taxes collected during the construction period, minus the portion allocated to the Property Tax Relief Fund. To qualify, businesses must apply to the Director of the Division of Taxation, providing documentation to verify their location and revenue losses. Additionally, the legislation introduces a mechanism for transferring tax credits, enabling businesses to sell or assign their credits to other entities for use against their tax liabilities.

Moreover, the bill extends gross income tax credits to employees of affected retail businesses, compensating for lost wages due to modified work schedules during the construction period. Employees must apply for certification of their lost wages, which will be determined by comparing their baseline earnings to their actual wages during the relief period. The act defines essential terms such as "impacted construction zone," "retail business establishment," and "small business," ensuring clarity in its implementation. Overall, the legislation aims to alleviate the financial burden on local economies caused by infrastructure projects, supporting both businesses and their employees through targeted tax relief measures.