Bill > A5734

Introduced Session

This bill provides a gross income tax deduction related to certain wages earned by qualified health care professionals employed by health care entities in the State. Specifically, the deduction would be equal to 25 percent of the hourly wages paid by a health care entity to the qualified health care professional during the taxable year. A "health care entity" is defined under the bill as a licensed health care facility, an authorized health maintenance organization, a carrier which offers a regulated managed care plan, a State or county psychiatric hospital, a State developmental center, a staffing registry, or a home care services agency. The bill also defines a "qualified healthcare professional" as an individual who is: (1) licensed as a registered nurse, licensed practical nurse, advanced practice nurse, physician assistant, or respiratory care practitioner pursuant to Title 45 of the Revised Statutes; (2) certified as a homemaker-home health aide by the New Jersey Board of Nursing, (3) certified as a nurse aide by the New Jersey Department of Health upon completion of a mandatory training program; or (4) certified as a direct support professional through the College of Direct Support, as administered by the Boggs Center on Disability and Human Development, Rutgers, Robert Wood Johnson Medical School.

AI Summary

Committee Categories

Al Barlas (R)*,  Chris DePhillips (R)*,  John Azzariti (R), 

Introduced, Referred to Assembly Regulated Professions Committee (on 06/12/2025)

Official Document