S.2301

Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

Introduced·1/25/24
Introduced Text

New Jersey S2301 provides tax credits for employers who hire disabled veterans with a service-connected disability rating of 30% or higher.

New Jersey S2301 provides credits under the corporation business tax and gross income tax for employers who hire disabled veterans. Employers can claim a credit equal to 15% of the wages paid to a qualified disabled veteran, up to a maximum of $1,800 per veteran per taxable year. A qualified disabled veteran is a resident of New Jersey who has been honorably discharged from active service on or after January 1, 1990, and has a service-connected disability rating of 30% or higher. The credits are temporary, applying only to wages paid between January 1, 2023, and January 1, 2026.

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  • Core Provisions
  • Implementation
  • Impact
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Where it stands

Current
Military and Veterans' Affairs Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 25, 2024

Senate

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee