This bill proposes an exemption from the sales and use tax for the sale of recreational safety helmets in New Jersey. It defines "recreational safety helmet" as any helmet or protective headgear that either meets the standards set by laws or regulations for operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards, or is specifically designed for activities such as downhill skiing, tobogganing, sledding, snowboarding, snowmobiling, or similar transport over snow-covered terrain.

The act is set to take effect immediately and will apply to sales made on or after the first day of the third month following its enactment. This legislative change aims to promote safety by making protective headgear more accessible and affordable for individuals engaging in various recreational activities.