This bill allows New Jersey taxpayers who earn tips to deduct those tips from their gross income for state tax purposes. It directly affects service industry workers (like servers, bartenders, or hairdressers) who receive tips reported to their employers. To claim the deduction, workers must report tip income through the same documentation required by federal tax law (e.g., employer tip statements). The Division of Taxation will create rules to implement this change, and it applies to tax years starting after the next January following enactment.
New Jersey's bill A 3913 creates a tax credit program to incentivize employers to hire military spouses affected by frequent relocations. Employers who hire nonresident military spouses (spouses of active-duty service members transferred to New Jersey, legally domiciled here, or on permanent change-of-station) can claim a tax credit equal to 15% of wages for 120-400 hours worked or 25% for over 400 hours annually, capped at $2,400 per employee. The credit reduces the employer's corporation business tax or gross income tax liability. This policy directly supports military spouses whose careers are disrupted by service-related moves, aiming to improve their employment stability.
This bill establishes New Jersey's Early Childhood Educator Pay Equity Program within the Department of Human Services. It provides grants to childcare facilities (not public schools) to increase minimum wages for early childhood educators - primarily women of color and immigrants - based on their education, experience, and job title, aiming to match public school educator pay. The program uses a funding formula that prioritizes facilities serving economically disadvantaged communities and requires participating facilities to pay at least the mandated minimum salaries. Facilities must meet specific reporting and compliance standards to receive grants, with adjustments made if funding falls short. The program targets improving wages and retention in New Jersey's childcare sector, directly affecting educators and the small businesses that employ them.
This bill proposes creating a new corporate status called "Garden State Corporation" for manufacturing businesses operating primarily in New Jersey. It requires these corporations to include half of their board members elected by employees working in New Jersey facilities, giving workers equal voting rights and access to company records. The bill also offers significant tax credits: up to 60% of certain taxes for the first five years if the company qualifies as both a Garden State Corporation and a benefit corporation, decreasing over time. This would directly affect eligible New Jersey manufacturing companies that choose to adopt this corporate structure, with the tax benefits applying over nine years. The bill is currently pending before the Assembly Commerce Committee.
This bill creates tax credits for New Jersey businesses that employ members of the New Jersey National Guard or the reserve component of the U.S. Armed Forces. Employers receive a $1,500 credit per qualified service member who has not completed a deployment or activation, or $2,500 for those who have completed or returned from deployment. The credit applies to both the corporation business tax and the gross income tax, with specific rules for partnerships and S corporations. It directly benefits employers hiring military reservists, aiming to incentivize their employment through targeted tax relief.
This bill (A 2726) requires employers in New Jersey to use bias audits for automated tools that screen job applicants or make employment decisions (like hiring, promotions, or pay). It mandates that sellers of these tools provide annual bias audits evaluating potential discrimination against protected groups (such as race, gender, or disability), and employers must post audit summaries online and notify candidates 10 days before using such tools. The law applies to all employers, including government agencies, and aims to prevent biased outcomes by requiring independent reviews and transparency. The bill is pending before the Assembly Science, Innovation and Technology Committee.
New Jersey's A465 prohibits employers from firing, demoting, or punishing employees who cannot work due to a declared state of emergency (e.g., evacuations or travel bans). It also prevents employers from requiring employees to use sick or personal leave for emergency-related absences. Employees must notify employers of their absence and return to work as soon as safety permits, but employers are not required to pay them during the emergency. Violations can result in civil penalties up to $10,000 per offense. The law excludes healthcare workers, public safety personnel, and contractors for emergency services from its protections.
This bill (A 3970) requires New Jersey public entities (like state agencies, counties, municipalities, and school districts) to include project labor agreements for public construction projects costing $3 million or more. A project labor agreement is a pre-hire agreement between a public entity and labor organizations covering terms like wages and safety for a specific project. The bill lowers the cost threshold from $5 million (under current law) to $3 million, mandating that public entities either negotiate such agreements directly or require contractors to do so. This affects all large public construction projects subject to New Jersey's prevailing wage law.
This bill creates a tax incentive program for small New Jersey manufacturers (employing ≤50 people) to invest in equipment and workforce training. It allows businesses to deduct up to $100,000 annually from their income tax for contributions to a special "manufacturing reinvestment account" held at a New Jersey financial institution. Funds in the account can be used for qualifying expenses like machinery/equipment purchases or New Jersey-based worker training, with unused funds earning tax-advantaged treatment until distributed. The program applies for five consecutive tax years, after which remaining balances are taxed normally.
This bill requires New Jersey Transit (NJT) to publicly post on its website details of federal safety violations it receives and associated fines. Specifically, NJT must publish quarterly information about violations from the previous quarter (with data remaining online for five years) and also post all violations from the five years prior to the bill's effective date (with the same five-year retention). Additionally, NJT must establish a confidential toll-free hotline and email system for the public to report safety concerns that could endanger public health or safety. These provisions aim to increase transparency about NJT's safety record and provide accessible channels for public safety reporting.
