https://newjerseymonitor.com/2024/01/03/new-jerseys-business-tax-surcharge-lapses-as-funding-needs-loom/#:~:text=By%3A%20Nikita%20Biryukov%20%2D%20January%203%2C%202024%207%3A03%20am&text=The%20expiration%20of%20the%20surcharge,remain%20among%20the%20nation's%20highest.