Bill > S3214

This bill establishes the "New Jersey Earn and Learn Program" to incentivize employers to offer structured apprenticeships and paid internships by providing tax credits. An apprenticeship is defined as a program with combined classroom and on-the-job training, supervised by skilled workers and registered with the U.S. Department of Labor, while an internship is a paid, structured learning experience with supervision that meets wage and hour laws. Employers can receive a base tax credit of $3,000 per individual enrolled in these programs, with an additional $1,000 credit available if the business has fewer than 100 employees, the enrollee is from an underrepresented group in that career field, or the business is minority-owned and in an underrepresented field. Further, an additional $1,000 credit is offered if an apprentice completes their program and is converted to full-time employment for at least six months, or if an intern is hired full-time for at least six months after their internship. These credits apply to either the corporation business tax or the gross income tax and are capped at $5,000 per enrollee per year for up to three years, with a total annual credit limit of $500,000 per taxpayer. The program, overseen by the Commissioner of Labor and Workforce Development in collaboration with other state agencies, will be evaluated annually, with reports on its effectiveness submitted to the Governor and Legislature, and will take effect on January 1, 2027.

Labor and Employment

https://www.njleg.state.nj.us/bill-search/2026/S3214