New Jersey new budeget legislation provides for a new amnesty program for 2009-2017 tax liabilities:

• Period to participate: The Division of Taxation will announce a ninety-day period for taxpayers to participate in the amnesty. The period to enter the amnesty program will end on or before January 15, 2019.

• Term: For taxes due on and after February 1, 2009, but prior to September 1, 2017

• Interest relief: 50%.

• Penalty relief: No late payment penalty, late filing penalty, cost of collection, delinquency penalty, or recovery fee