A1942

Provides credits against corporation business and gross income taxes for certain employers that invest in human capital.

Introduced·1/13/26
Introduced Text

New Jersey employers investing in employee job training receive tax credits.

New Jersey employers investing in employee job training receive tax credits. Qualified employers can claim a credit of 10 percent of their human capital investment, up to $2,000 per employee. Human capital investment includes job training or work education programs resulting in an industry-recognized credential. The credit applies to employers with annual gross receipts under $2.5 million and operating in the state for fewer than 10 years. The bill takes effect immediately and applies to tax periods starting after January 1 following enactment.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Commerce and Economic Development Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 13

Assembly

Introduced, Referred to Assembly Commerce and Economic Development Committee