Newsletter NJ Laws by Kenneth Vercammen, Esq.: September 2026

E759 VercammenLaw News

1 Have a Power of Attorney prepared for your college children and children traveling out of state

2 New E-Bike laws NJ and licensing requirements

3 Step us in Basis on certain Capital Gains on house and others at death

4 NJ Supreme Court directs that a hearing

be held to assess the reliability of the proffered fingerprint evidence

1 Have a Power of Attorney prepared for your college children and children traveling out of state

There are many good reasons to consider getting a Power of Attorney and Medical Directive for your adult “child”. A prominent Monmouth County Law office wrote while you made certain decision for your child before he or she turned 18, you have no authority to take action now. In the event your child becomes ill or has a serious accident while they are away, you do not have legal right to withhold Power of Attorney, it is important to have a plan in place to deal with their health, financial, educational and legal needs.

Durable Power of Attorney to handle finances will enable you to take care of tasks for your child. This includes: registering their car; communicating with their college about issues which fall under HIPAA, like grades and disciplinary actions; completing financial transactions at their bank, their college, etc. If your child runs in to an issue with their passport while they are overseas, you can be assured that you have the authority to help.

Living Will or Health Care Directive is important in the event of an accident or illness. You will be able to talk to medical staff and make decisions on your child’s behalf, if necessary.

While you may never need to use these documents, it is better to be safe than sorry!

2 Typically no Capital gains tax on death since there is a step up in basis

In most cases, the basis of property acquired from a decedent is its fair market value on the decedent's date of death. This is often referred to as stepped-up basis because the fair market value of property held by a decedent at death frequently is greater than the decedent's basis in the property.

These capital gains taxes are then calculated using what's known as a stepped-up cost basis. This means that you pay taxes only on appreciation that occurs after you inherit the property.

Step us in Basis on certain Capital Gains on house and others at death

Under the baseline tax system used by Treasury’s Office of Tax Analysis (OTA) to determine tax expenditures, unrealized capital gains would be taxed when assets are transferred at death. A decedent’s final income tax return would include unrealized capital gains from all assets held at death.

Under current law, however, unrealized capital gains on assets held at the owner’s death are not subject to income tax. In addition, the cost basis of the decedent’s assets transferred to beneficiaries is assigned the fair market value (FMV) of the assets at the owner’s date of death, not the basis of the decedent. This step up in basis removes unrealized capital gains on assets held until death from the base of the income tax. Exempting unrealized capital gains on assets held at death is a tax expenditure. Source

https://home.treasury.gov/system/files/131/Step-Up-Basis-2014.pdf

3 New E-Bike laws NJ and licensing requirements

What is an E-Bike?

The term "e-bike" commonly refers to both low-speed electric bicycles and motorized bicycles, as defined by N.J.S.A. 39:1-1.

Low-Speed Electric Bicycles – These are pedal assisted bicycles with a helper motor that only provides assistance while pedaling up to 20 mph.

Motorized Bicycle/Moped -- a pedal bicycle that is equipped with:

a helper motor characterized in that either the maximum piston displacement is less than 50 cubic centimeters, or the helper motor is rated at no more than 1.5 brake horsepower.
an electric motor that can provide assistance when the rider is pedaling or that, through the use of a throttle, can be used to exclusively propel the bicycle to a speed of not more than 15 miles per hour.
a helper motor that is powered by an electric drive motor that provides assistance when the rider is pedaling and has a maximum speed between 21 miles per hour and 28 miles per hour on a flat surface.
an electric motor that is capable of propelling the bicycle in excess of 15 miles per hour through the use of a throttle with a maximum motor-powered speed of no more than 28 miles per hour on a flat surface.
https://www.nj.gov/mvc/vehicletopics/ebike.htm

E-Bike Usage Requirements

Age and License
To operate an e-bike, you must be at least 15 years old and have (1) an e-bike license or (2) a valid driver’s license.

*Please note:

An individual may neither apply for nor receive a motorized bicycle license during a period of suspension or revocation of any their driving privileges.

Registration & Insurance:

E-bikes must be registered with the New Jersey Motor Vehicle Commission. Only motorized bicycles are required to have insurance coverage. Low-Speed Electric Bicycles do not require insurance but must be registered with MVC.

https://www.nj.gov/mvc/vehicletopics/ebike.htm

E-Bike Registration Process

Step 1

To register your e-bike, please make an E-BIKE: INITIAL REGISTRATION appointment at a Vehicle Center.

Step 2

• Complete the Registration Form - Low-Speed electric Bike and Motorized Bike Ownership and Registration form, (Form number BA-49EB).

• Present either 6 points of ID, your valid NJ Driver License or Non-driver Photo Identification (ID)

• Complete the parent consent form, if your parent or guardian is not with you and you are under the age of 18.

• Show proof of E-bike insurance if applicable. All motorized bicycles are required to have insurance coverage. Only Low-Speed electric bicycles are not required to have insurance

• Provide proof of ownership through a:

Manufacturer's Certificate of Origin (MCO);
Purchase receipt;
Notarized bill of sale; or
An affidavit from the current owner documented on Form BA-49EB

Step 3

• Place your e-bike license plate stickers on both sides of your e-bike’s front fork as shown:

E-Bike License Process

Step 1

• Study by reading the Driver Manuals,- the New Jersey Driver Manual and Motorcycle Manual (Section 10 of the New Jersey Driver Manual), along with the separate E-bike and Motorized Bicycle/Moped Manual.

• Make an appointment for an initial e-bike permit and complete an application (BA-208 form) for an e-bike permit.

Step 2

• Bring your 6 Points of ID scheduled appointment as well as your parent consent form if your parent or guardian is not with you.

• Pay the examination fee for the e-bike permit.(Fee of $5 will be waived until January of 2027)

• Pass the knowledge and vision tests to validate your e-bike permit. If you fail the knowledge test, you can retest in 7 days.

Step 3

• Practice operating the e-bike, unsupervised during daylight hours.

• Make an appointment for road test dated at least 20 days, and up to 45 days, from the date of your validated e-bike permit.

Step 4

• Bring to your road test:

A registered e-bike with plate sticker affixed to the front fork;
A helmet;
Your validated permit;
Your 6 Points of ID ; and
Insurance proof, if you will be using a motorized bicycle for the test.

• If you pass the road test, take your validated permit, your 6 Points of ID, proof of address, and your test results score sheet to a licensing center to receive your e-bike license (no appointment required). If you fail the road test, you can retest in 14 days. More info:

https://www.nj.gov/mvc/vehicletopics/ebike.htm

4 NJ Supreme Court directs that a hearing be held to assess the reliability of the proffered fingerprint evidence State v. French G. Lee

The Supreme Court considered whether the trial court erred in not holding a hearing on the admissibility of fingerprint evidence prior to the defendant French G. Lee’s trial for two burglaries. The Court held that trial courts have a gatekeeping role to ensure that expert testimony is sufficiently reliable before it can be presented to a jury. For that reason, the Court agreed with the Appellate Division that the trial court should have conducted a hearing to assess the reliability of the disputed evidence. The Court appointed a Special Adjudicator to conduct such a hearing. The Court expressed no view on the outcome of the hearing and will await the results of the hearing to address more fully the other two errors the Appellate Division found.

Full opinion at Full opinion at Criminal Law- Recent Cases Vercammen Law

https://njcriminallaw.blogspot.com/2026/07/nj-supreme-court-directs-that-hearing.html