Moriarty Legislation Aiming to Save Struggling Diners Clears Committee

TRENTON – To support New Jersey’s historic diners and prevent them from closing, the Senate Economic Growth Committee advanced the “Saving Our Diners and Preserving Our Past Act,” a bill sponsored by Senator Paul Moriarty that would provide tax benefits to historic diners and restaurants throughout the state. 

“When you go to New Jersey, you should always be able to stop at a diner and have fantastic food,” said Senator Moriarty (D-Atlantic/Camden/Gloucester). “Diners, and specifically historic diners, are a cornerstone of our great state, having served residents and visitors for many decades. They are part of our culture and our history, and we have a duty to help them thrive. Through a game-changing tax benefits program, this legislation would work to support our historic diners and give them a helping hand as they face increasing financial pressure.”

Rising inflation and ongoing supply chain disruptions have driven up ingredient costs and forced established diners to raise their prices and shorten their hours. In many scenarios, diners have closed due to the rising costs of food, beverages, and taxes. 

Over the last ten years, dozens of diners across the state have closed. From the beloved Cherry Hill Diner to the historic 24-hour Americana Diner in West Orange, these closures have impacted countless communities across the state. 

“It’s been a difficult time for diners and their customers,” continued Senator Moriarty. “It has been heartbreaking to see so many of these well-known establishments close or dramatically cut their hours, leaving huge voids in the communities they loyally served.” 

Under the bill, S-2165, the Division of Travel and Tourism in the Department of State would be required to establish an annual historic diner and restaurant registry, certifying food establishments that been serving New Jerseyans for at least 25 years. An eligible establishment must also operate in a fixed location, be solely owned and operated by family members, and qualify as a small business under federal law. 

Any historic diner or restaurant included on the annual registry would be entitled to certain tax benefits. These include a sales and use tax exemption for the sales of prepared foods and beverages for on-premises consumption, as well as a corporation business tax or gross income tax credit for up to $25,000 of the costs incurred for the purchase of eligible ingredients. 



These tax benefits function to alleviate the burden of running a small business and, in turn, help historic diners cut costs, extend their hours, and keep the lights on.