The Mattress Stewardship Act establishes a comprehensive program in New Jersey aimed at the environmentally responsible management of discarded mattresses. Under this act, all mattress producers, renovators, and retailers are required to join a stewardship organization and register within one year of the act's effective date. The stewardship organization must develop a detailed plan for managing the program, which includes identifying recyclers, outlining collection methods, and ensuring consumer access to disposal options. Retailers are mandated to collect a stewardship assessment at the point of sale to fund the program and provide consumers with information about mattress collection opportunities.

The act also includes enforcement provisions, allowing the Department of Environmental Protection (DEP) to impose civil administrative penalties for non-compliance, with each day of violation considered a separate offense. Additionally, stewardship organizations must submit annual reports to the DEP evaluating the program's effectiveness, including sales data and recycling outcomes. The DEP will charge an annual fee to stewardship organizations to cover program administration costs, and all penalties and fees collected will be deposited into the Mattress Stewardship Fund, which is designated for the act's administration and enforcement.