It’s no secret that diners in New Jersey are not what they once were.
We are still, unequivocally, the diner capital of the world here in the Garden State, but the post-pandemic diner landscape pales in comparison to that of a decade ago. There were once more than 600 diners in New Jersey, a large majority of them operating 24/7. Today, fewer than 450 still exist—less than 20 operate around the clock.
Help, however, could be on the way if a proposed bill becomes law. Two NJ lawmakers wrote a bill called the “Saving Our Diners and Protecting Our Past Act,” which would exempt qualifying diners from New Jersey sales tax, according to New Jersey Monitor. The bill would also create new tax credits for historic diners and restaurants within the state. State Senator Paul Moriarty, a Democrat representing Gloucester, and Assemblyman Lou Greenwald, a Democrat representing Camden, are co-sponsoring the bill.
Diners are many things: they are a place to grab a quick bite, a place to hang out and above all, cultural landmarks within New Jersey, a quintessential piece of the Garden State’s fabric.
Diners are also often expensive to operate. Large menus, long hours and staff all add up, leading many owners to make the difficult decision to close. Amid rising costs and shifting consumer patterns, diners need assistance now more than ever.
Greenwald describes the bill as two-fold: it addresses affordability while preserving an important piece of New Jersey history.
If passed, the legislation would allow diners and restaurants that have operated continuously for 25 years to apply. If accepted, the establishment would be added to a registry of historic restaurants. Being on the registry would exempt them from sales tax on food and beverage sales for one year. Establishments could reapply for the exemption annually.
In addition, diners on the registry could receive up to two tax credits of $25,000 each. The non-refundable credits would be applied to gross income and corporate tax bills, equal to 10% of a restaurant’s food and beverage spending.
Only family-owned restaurants would be eligible for tax-exempt status under the Saving Our Diners and Protecting Our Past Act.
The bill is still in its early stages and will not be debated during the current session, meaning January 2027 would be the earliest the tax credits could take effect if the bill passes during the 2026 legislative session.
Hundreds of diners could soon get a helping hand from the state and in the process, an important piece of New Jersey’s cultural identity may be preserved for at least a little longer.
Peter Candia is the Food + Drink Editor at New Jersey Digest. A graduate of The Culinary Institute of America, Peter found a passion for writing midway through school and never looked back. He is a former line cook, server and bartender at top-rated restaurants in the tri-state area. In addition to food, Peter enjoys politics, music, sports and anything New Jersey.
