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Bill > S2566


NJ S2566

NJ S2566
Allows tax credits for employing members of NJ National Guard and members of reserve component of US Armed Forces.


summary

Introduced
02/08/2024
In Committee
02/08/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill allows a corporation business tax credit or a gross income tax credit for employing members of the New Jersey National Guard or the reserve component of the Armed Forces of the United States. The credit amount is: $1,500 for each member who is employed by the taxpayer and who has not completed or returned from a deployment or activation; and $2,500 for each member who is employed by the taxpayer and who has completed or returned from a deployment or activation.

AI Summary

This bill allows a corporation business tax credit or a gross income tax credit for employing members of the New Jersey National Guard or the reserve component of the Armed Forces of the United States. The credit amount is $1,500 for each member who has not completed or returned from a deployment or activation, and $2,500 for each member who has completed or returned from a deployment or activation. The bill also authorizes the Director of the Division of Taxation to adopt rules and regulations necessary to implement the act, and it applies to privilege periods and taxable years beginning on and after the date of enactment.

Committee Categories

Military Affairs and Security

Sponsors (2)

Last Action

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 02/08/2024)

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