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Bill > S2918
NJ S2918
NJ S2918Allows corporation business tax and gross income tax credits to businesses employing released nonviolent offenders.
summary
Introduced
03/07/2024
03/07/2024
In Committee
03/07/2024
03/07/2024
Crossed Over
Passed
Dead
01/12/2026
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 businesses to receive tax credits for hiring individuals who have been released from incarceration or supervision for nonviolent offenses, with the credit being 15% of the wages paid to the employee, up to a maximum of $900 per employee. A "released nonviolent offender" is defined as an adult who committed a criminal or disorderly persons offense, excluding dangerous crimes or those involving force, and who has completed their sentence or is under or has completed community supervision. These tax credits apply to both the corporation business tax and the gross income tax, aiming to incentivize employment for these individuals to aid in their reintegration into society, similar to the federal Work Opportunity Tax Credit but specifically for less dangerous and nonviolent offenses.
Committee Categories
Business and Industry
Sponsors (2)
Last Action
Introduced in the Senate, Referred to Senate Economic Growth Committee (on 03/07/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/S2918 |
| BillText | https://pub.njleg.gov/Bills/2026/S3000/2918_I1.HTM |
| BillText | https://pub.njleg.gov/Bills/2024/S3000/2918_I1.HTM |
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