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Bill > A267


NJ A267

NJ A267
Provides gross income tax credit for certain taxpayers who pay tuition costs for nurse aide in long-term care facilities training program.


summary

Introduced
01/11/2022
In Committee
01/11/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

This bill seeks to encourage New Jersey residents to pursue a career as a Certified Nursing Aide (CNA) by providing financial assistance in the form of a tax credit for costs associated with training. Currently in the State, nursing homes are recruiting and hiring CNAs to fill approximately 1,800 open full- and part-time positions. CNAs are critical to the provision of quality care in the long-term care setting as they provide basic and essential care on a daily basis. In order to meet the current and future demands for these workers, it is imperative that new CNAs be trained to alleviate the increasingly acute workforce shortage. This bill creates a one-time gross income tax credit, up to a maximum of $1,000, for taxpayers who have paid tuition costs for a nurse aide in long-term care facilities training program. As defined in the bill, a "nurse aide in long-term care facilities training program" means a training program based on the New Jersey Curriculum for Nurse Aide Personnel in Long-Term Care Facilities; offered by an educational institution, a facility, or a proprietary program; and approved by the Department of Health pursuant to regulation. Under the bill, a credit can be claimed by a taxpayer in the taxable year following the completion by the taxpayer, or a dependent of a taxpayer, of a nurse aide in long-term care facilities training program and 12 consecutive months of employment as a Certified Nursing Aide at a long-term care facility licensed by the Department of Health. This tax credit is refundable.

AI Summary

This bill creates a one-time gross income tax credit, up to a maximum of $1,000, for New Jersey taxpayers who have paid tuition costs for a nurse aide in long-term care facilities training program. To qualify, the taxpayer or their dependent must complete the training program and work as a Certified Nursing Aide (CNA) at a licensed long-term care facility for 12 consecutive months. The tax credit is refundable, meaning any unused portion will be paid to the taxpayer as a tax refund. This is intended to encourage New Jersey residents to pursue a career as a CNA and address the current workforce shortage in long-term care facilities.

Committee Categories

Education, Health and Social Services

Sponsors (3)

Last Action

Introduced, Referred to Assembly Human Services Committee (on 01/11/2022)

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