New Jersey Bill Aims to Aid Historic Diners with Tax Credits and Sales Tax Relief

Proposed legislation would create a registry and provide financial assistance to long-standing diner establishments.

Published on Feb. 20, 2026

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A new bill moving through the New Jersey legislature, known as the SODA POP Act, aims to support the state's historic diners by establishing a registry of establishments operating for 25 years or more and offering up to $25,000 in annual tax credits. The proposed legislation would also eliminate sales tax on checks at participating historic diners, potentially saving customers money.

Why it matters

New Jersey's iconic diners have struggled in recent years, with closures in the region, particularly during the COVID-19 pandemic. This bill seeks to preserve the state's diner legacy, which has long been tied to immigrant entrepreneurship and the pursuit of the American dream.

The details

The SODA POP Act would create a registry of historic diners and restaurants that have been operating for 25 years or more in New Jersey. These establishments would be eligible for up to $25,000 a year in tax credits. In addition, the proposed legislation would eliminate the sales tax on the check at participating historic diners, potentially saving customers money.

  • The bill, which has bipartisan sponsorship, still must pass votes in the full Senate and the Assembly before it would head to the governor's desk.

The players

Constantine Benas

The owner of Harrison House Diner in Mullica Hill, New Jersey, who says rising costs have made it harder for diner owners to stay afloat.

Paul Moriarty

A state senator and sponsor of the SODA POP Act, who has noted the closure of diners in his region and the particular challenges faced during the COVID-19 pandemic.

Diane Capel

A customer of Harrison House Diner who got engaged in a diner 50 years ago and appreciates the classic Jersey diner fare.

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What they’re saying

“We continually have to raise our prices just to be in a competitive state so we're not going in a downward spiral.”

— Constantine Benas, Owner, Harrison House Diner (6abc.com)

“I've been seeing diners close in our region over the last few years. They had a particularly difficult time during COVID.”

— Paul Moriarty, State Senator (6abc.com)

“A lot of immigrants would come over from countries like Greece and start as dishwashers and work their way to becoming owners, and that just was the business plan for the state. People saw this as an opportunity to get the American dream.”

— Constantine Benas, Owner, Harrison House Diner (6abc.com)

What’s next

The bill, which has bipartisan sponsorship, still must pass votes in the full Senate and the Assembly before it would head to the governor's desk.

The takeaway

This proposed legislation aims to preserve New Jersey's iconic diner culture, which has long been tied to immigrant entrepreneurship and the pursuit of the American dream. By providing tax credits and sales tax relief, the bill seeks to support historic diner establishments that have struggled in recent years, particularly during the COVID-19 pandemic.