A measure approved by the Assembly Appropriations Committee on Monday aims to ensure that private homeowners, particularly at the Jersey Shore, will not be subject to a 2018 law that extended New Jersey’s sales and occupancy tax to short-term rentals.

In an effort to level the playing field between hotels, motels and transient accommodations like Airbnb, a 2018 law expanded the state’s 6.625 percent sales and use tax and 5 percent hotel and motel occupancy fee to short-term rentals.