New Jersey Statutes Title 54. Taxation 54 § 4-8.68a

The amendatory provisions of section 13 of P.L.2023, c. 75 (C.54:4-8.67), modifying ownership requirements and income eligibility, shall be used to determine whether a person first becomes an eligible claimant on and after January 1, 2022, and the first payments to a claimant who establishes eligibility pursuant to the amendatory provisions of section 13 of P.L.2023, c. 75 (C.54:4-8.67) shall be made beginning in calendar year 2024. The provisions of P.L.1997, c. 348 (C.54:4-8.67 et al.) in effect immediately before the effective date of P.L.2023, c. 75 (C.54:4-8.75a, et al.)  1 shall govern the determination of whether a person first becomes an eligible claimant on or before December 31, 2021. Benefit payments for a newly eligible claimant will begin in State fiscal year 2025, after there has been established a base year of eligibility.