Bill > S4041

Introduced Session

This bill provides corporation business and gross income tax credits for taxpayers who employ community health workers. Specifically, the credits would be for 15 percent of the wages paid by the taxpayer during a privilege period or taxable year to qualified community health workers, but not to exceed $2,500 per qualified worker. Community health workers are certified professionals who serve as liaisons between health care providers and the surrounding community in order to facilitate increased access to health care in medically underserved areas. These workers also help educate health care providers about many of the unique obstacles faced by members of the surrounding community when seeking access to health care. In order to claim the credit provided under the bill, a taxpayer would be required to submit an application to the Commissioner of Health for certification that one or more of the taxpayer's employees is a qualified community health worker for purposes of receiving the credit. A copy of the certification would be required to be included with the taxpayer's tax return when such return is filed. The commissioner would be required to establish a process by which applications for certification may be submitted. The bill defines a "qualified community health worker" as a community health worker who: (1) is employed by the taxpayer for at least 10 hours per week on a permanent basis; (2) has completed a comprehensive training program for community health workers authorized by the commissioner; (3) has received a certification of completion upon successful completion of the comprehensive training program; and (4) is not employed by the taxpayer as an independent contractor or in a temporary or seasonal capacity.

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John Burzichelli (D)*, 

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 01/14/2025)

Official Document