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Bill > S1622


NJ S1622

NJ S1622
Provides tax credits for hiring certain military spouses.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill provides tax credits, to be awarded by the Commissioner of Labor and Workforce Development, for the hiring of certain military spouses. Under the bill, an employer may claim a tax credit for hiring an employee who is a nonresident of this State and is the spouse of an active duty member of the Armed Forces of the United States who has been transferred to this State in the course of the member's service, is legally domiciled in this State, or has moved to this State on a permanent change-of-station basis. The final amount of the tax credit provided to an employer for hiring a nonresident military spouse employee is to equal: (1) for a nonresident military spouse employee who works for an employer for at least 120 hours but less than 400 hours in a taxable year or privilege period, 15 percent of the wages provided by the employer to the nonresident military spouse employee; or (2) for a nonresident military spouse employee who works for an employer for at least 400 hours in a taxable year or privilege period, 25 percent of the wages provided by the employer to the military spouse employee. The bill limits the final amount of a tax credit for hiring a nonresident military spouse employee to $2,400 in a tax year.

AI Summary

This bill establishes a Military Spouse Employment Tax Credit Program, administered by the Commissioner of Labor and Workforce Development, to provide tax credits to employers who hire certain military spouses. An employer can claim a tax credit for hiring an employee who is not a resident of the state and is the spouse of an active-duty member of the U.S. Armed Forces that has been transferred to the state, is legally domiciled in the state, or has moved to the state on a permanent change-of-station basis. The tax credit amount is calculated as 15% of the wages paid to the employee if they work between 120 and 399 hours in a taxable year, or 25% of the wages if they work 400 hours or more, with a maximum credit of $2,400 per employee per year. This program aims to encourage the employment of individuals whose careers are affected by their spouses' military service and is effective for taxable years beginning on or after January 1, 2020.

Committee Categories

Military Affairs and Security

Sponsors (4)

Last Action

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 01/13/2026)

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