Bill

Bill > A1549


NJ A1549

NJ A1549
Allows corporation business tax and gross income tax credits to businesses employing released nonviolent offenders.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill allows corporation business tax and gross income tax credits to businesses that employ released nonviolent adult offenders. The amount of each credit would be equal to 15 percent of the wages paid to the ex-offender with a maximum of $900 per ex-offender. A released nonviolent offender is an adult individual who at 18 years of age or older committed a criminal offense or a disorderly persons offense, other than an offense included under subsections b. through g. of section 11 of P.L.1971, c.317 (C.52:4B-11) (dangerous offenses that may be compensated for by the Victims of Crime Compensation Office), and other than an offense that involved the use, attempted use, or threat to use force against another person or property, who after incarceration or after serving an alternative sentence, has been released to the community under the supervision of the courts, a paroling authority, a probation authority, a corrections authority, or other criminal justice agency, or has successfully completed that community supervision. This bill is similar to the federal Work Opportunity Tax Credit, which provides federal tax breaks for employers who are willing to hire workers who have a felony conviction in their background. This bill is limited to hires of ex-offenders who have less dangerous and nonviolent offenses in their background and have completed their terms of incarceration or are under or have completed community supervision. It provides these employers with an additional incentive to hire these ex-offenders, whose employment will aide in their rehabilitation and reentry into society.

AI Summary

This bill allows corporation business tax and gross income tax credits to businesses that employ released nonviolent adult offenders. The credit amount is 15% of the wages paid to the ex-offender, up to $900 per ex-offender. A "released nonviolent offender" is defined as an adult who committed a non-violent criminal or disorderly persons offense, other than certain dangerous offenses, and has been released from incarceration or completed community supervision. The credit is similar to the federal Work Opportunity Tax Credit and is intended to incentivize employers to hire these ex-offenders, aiding in their rehabilitation and reintegration into society.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee (on 01/09/2024)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...