A4359

Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

Introduced·2/19/26
Introduced Text

New Jersey bill offers tax credit for businesses hiring workers displaced by automation.

New Jersey Assembly Bill A4359 provides a tax credit for businesses with headquarters in the state that hire individuals who lost their jobs due to automation. The credit amounts to 10% of the salary and wages paid to each eligible employee, with a maximum of $2,500 per employee per year. To qualify, the employee must have been terminated due to automation and be employed for at least seven months. The bill defines automation as a device, process, or system that replaces human labor and operates without continuous human input.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
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Where it stands

Current
Labor Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Feb 19

Assembly

Introduced, Referred to Assembly Labor Committee