PFD & Other Required Gear
Don't spend a fortune on a PFD, or Personal Flotation Device, commonly known as a life preserver. Unless you plan to go far offshore in deep water, you will never need it or wear it. Most of the places I go, self-rescue would be a matter of standing up, or a couple of strokes to shallow water or the shore.
You are required by law to have a PFD on the boat, but you do not have to wear it. No sense in having an expensive PFD rot away in the sun strapped to the stern of the boat. The horse-collar pictured above is under ten dollars pretty much anywhere. Spend your money on a good paddle instead.
Of course, small children should always wear a PFD, and a good one. I also got one for my dog. He only jumped out of the boat once, and you should have seen his surprise when the 'ground' failed and he got a bath. He never made that mistake again; mostly his PFD helped keep him warm at the end of the season.
You are also required to have a whistle. This is idiotic, as if blowing a whistle is going to work any better than yelling at that drunken motorboat that is bearing down on you. I try to stay where they can't go. At least the gubment doesn't force you to lug a fire extinguisher around.
All you need to go kayaking after dark is a flashlight. I actually made up a white marker light on a pole that fits in a rod holder, and people have told me it is visible from a good ways off. That doesn't substitute for the flashlight, it is just a little extra safety among the motorboats. The same drunk that doesn't hear your whistle probably isn't going to notice your light, but whatever ...
I've spent many years on the water. I learned to be very wary of other boaters, not to mention tugboats and freighters and oil tankers and cruise ships! And from the jet-skiing days of my youth, I can tell you that marine police can be real ball-busters. Not having a PFD or a whistle is a sure way to get a ticket from someone who is having a bad day.
From November 1 through May 1, all people on board a recreational vessel under 26 feet (including rowboats, canoes, kayaks, and stand-up paddleboards) must wear a USCG-approved life jacket while the vessel is underway. Children 12 and under must wear a life jacket at all times while on a vessel that is underway. The only exception is for people inside the cabin of a cabin vessel.
https://nj.gov/njsp/marine-services/faqs-cold-weather.shtml
( He's thinking "I'd rather be home napping." )
I spent more on the dog's PFD than my own. That's how it was with everything. RIP, little buddy.