A134

New Jersey A134 provides a gross income tax deduction for qualified health care professionals employed by health care entities.

New Jersey A134 introduces a gross income tax deduction for certain wages of qualified health care professionals employed by health care entities. The deduction is equal to 25 percent of the hourly wages paid by a health care entity to the qualified health care professional during the taxable year. A qualified health care professional is defined as an individual who is licensed or certified in specific health care roles. The deduction applies to taxable years beginning on or after January 1 of the year next following the date of enactment.