New Jersey

Located in the Mid-Atlantic, New Jersey sits in the Third Federal US Circuit Court System. The Peninsula-state is bordered by the Atlantic Ocean, New York, the Delaware River, the state of Delaware, and Pennsylvania. By area it’s the 4th smallest US state (at just over 8700 sq miles), however it is the 11th most populous with over 9 million residents. It is also the third wealthiest state in the US by household median-income (2016). The Garden State, was one of the 13-Original Colonies, and became the 3rd state admitted to the Union on December 18, 1787.

New Jersey’s political issues in recent years have typically stemmed from conflicts between state government and public-sector unions. Issues like gambling and marijuana legalization, same-sex marriage rights, and gun control laws, are just a few areas where key state government has been at odds with unions.

The New Jersey government was established by the state’s most recent constitution in 1947.  The New Jersey government is split into three branches, the executive, legislative and judicial branch.  The executive branch is led by the governor of the state, based in Trenton, New Jersey.  The legislative branch is also based in Trenton, and is made up of a 40 member Senate and an 80 member General Assembly.  New Jersey is divided into 40 districts, and each district elects one senator and two assembly members. The main job of the legislature is to enact laws, and it can also propose amendments to the state constitution. 

The judicial branch in New Jersey decides how state laws are applied in situations.  The branch consists of the New Jersey State Supreme Court, which decides constitutional matters and consists of a chief justice and six associate justices.  Additionally, the state has a Superior court that is broken into the Appellate, Law and Chancery divisions, and this is where most trials take place.  Each court division hears cases in their area:  The appellate division hears appeals, the Law division hears criminal and civil cases, and Chancery consists of General Equity Division and the Family Division.  The governor of the state appoints judges with senate approval, and the judges initially serve seven-year terms but after being re-appointed, the term limit is gone and justices can serve until they are 70.

Several well-known universities including Princeton, Rutgers, and Seton Hall University, are located in New Jersey. In addition to an exceptional educational system, popular area-attractions include Liberty State Park, Six Flags Theme Park, the Jersey Shore, The Steel Pier, Lucy the Elephant, and Casino Pier, among other destinations. New Jersey is also well-known for legalized gambling, with Jersey City being a premier destination for its locals and visitors alike.

The National Law Review covers a range of stories and news from the state of New Jersey and the 3rd Circuit. Among stories covered are in employment law, telemedicine and pharmaceuticals, state legislation, federal agency news, telecommunications, environmental law issues, and litigation throughout the state, for various cases. Visitors to the National Law Review will constantly find the latest coverage, and details from the state, which are relevant to locals and the US in general.

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Jan
24
2023
Trending in Telehealth: January 17 – 23, 2023 McDermott Will & Emery
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Trending in Telehealth: December 14, 2023 – December 20, 2023 McDermott Will & Emery
Apr
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2020
DC and New Jersey Join Mississippi in Disregarding Coronavirus-Caused Remote Work for Tax Purposes McDermott Will & Emery
May
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2023
As Minnesota Moves Toward GILTI Taxation, New Jersey May Be Moving Away from It McDermott Will & Emery
May
20
2013
New Jersey’s Proposed Market-Based Sourcing Reg — Invalid Lawmaking McDermott Will & Emery
Feb
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2015
States Respond to Recent Breaches with Encryption Legislation McDermott Will & Emery
Jun
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2019
Courts Are Siding with Employees Who Use Medical Marijuana McDermott Will & Emery
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2014
State Taxpayers: One Thing’s Consistent—There’s No Duty of Consistency McDermott Will & Emery
Jan
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2024
Trending in Telehealth: December 21, 2023 – January 3, 2024 McDermott Will & Emery
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2024
Trending in Telehealth: January 4 – 15, 2024 McDermott Will & Emery
Jul
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2014
New Jersey Energy Resilience Bank Funds Distributed Energy Resources McDermott Will & Emery
Jun
16
2021
DOI Announces Competitive Lease Sale for Offshore Wind Development off the Coasts of New York and New Jersey McDermott Will & Emery
Feb
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2023
Extended Notice and Required Severance: Expansions to New Jersey’s WARN Act McDermott Will & Emery
Aug
30
2023
Trending in Telehealth: August 22 – 28, 2023 McDermott Will & Emery
Apr
11
2019
Tax Court Rules State Corporate Incentives Are NOT Taxable Income Under Federal Law McDermott Will & Emery
Feb
20
2020
Summary of Commuter Benefit Laws (Current as of Feb. 3, 2020) McDermott Will & Emery
Apr
2
2020
The Nexus Implications of Teleworking McDermott Will & Emery
Apr
19
2021
A Renewed Focus on Telehealth in New Jersey McDermott Will & Emery
Sep
1
2023
CMS Announces New Voluntary Multi-payer Primary Care Model in Eight States McDermott Will & Emery
Nov
8
2012
Employers Can Provide Tax-Free Disaster Assistance to Employees McDermott Will & Emery
Dec
17
2014
Taxpayer Overcomes New Jersey Amnesty Penalty McDermott Will & Emery
Jun
17
2022
“Voluntary” in Name Only? New Jersey Introduces Transfer Pricing Initiative McDermott Will & Emery
Nov
18
2020
Dark Winter for Trial Lawyers McDermott Will & Emery
Oct
30
2014
New Jersey Division of Taxation’s 2014 Tax Resolution Initiative – Not To Be Confused With An Amnesty McDermott Will & Emery
Jun
29
2017
Favorable Guidance from the New Jersey Tax Court on the ‘Unreasonable’ Exception to the Related-Party Intangible Expense Add-back McDermott Will & Emery
Mar
9
2018
Southeast States Respond to Federal Tax Reform and NJ Senate Leader Talks Tax Surcharge to Limit Corporate “Windfall” McDermott Will & Emery
Apr
23
2024
Trending in Telehealth: April 9 – April 15, 2024 McDermott Will & Emery
Sep
10
2013
New Jersey Tax Court Issues Important Order on the State’s Throw Out Rule McDermott Will & Emery
Aug
11
2014
New Jersey Issues Ominously Vague Guidance on New Click-Through Nexus Law McDermott Will & Emery
Oct
31
2014
New Jersey Tax Court Finds Two Pennsylvania Taxes Are Not Required To Be Added Back McDermott Will & Emery
Sep
22
2020
New Jersey Reconsiders Financial Transaction Tax McDermott Will & Emery
Mar
30
2020
CARES Act Could Result in Taxation of More GILTI in New Jersey McDermott Will & Emery
Jan
13
2023
New Jersey Healthcare Transactions Now Face Onerous Employment Requirements McDermott Will & Emery
Jul
7
2014
New Jersey’s New Tax Laws — Retroactive for Most Companies McDermott Will & Emery
Dec
19
2014
NYS Tax Department Reverses Position on Statutory Residence Rule McDermott Will & Emery
 

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