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Bill > A3617


NJ A3617

NJ A3617
Provides gross income tax credit for certain taxpayers who pay tuition costs for nurse aide in long-term care facilities training program.


summary

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

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill seeks to encourage New Jersey residents to pursue a career as a Certified Nursing Aide (CNA) by providing financial assistance in the form of a tax credit for costs associated with training. Currently in the State, nursing homes are recruiting and hiring CNAs to fill approximately 1,800 open full- and part-time positions. CNAs are critical to the provision of quality care in the long-term care setting as they provide basic and essential care on a daily basis. In order to meet the current and future demands for these workers, it is imperative that new CNAs be trained to alleviate the increasingly acute workforce shortage. This bill creates a one-time gross income tax credit, up to a maximum of $1,000, for taxpayers who have paid tuition costs for a nurse aide in long-term care facilities training program. As defined in the bill, a "nurse aide in long-term care facilities training program" means a training program based on the New Jersey Curriculum for Nurse Aide Personnel in Long-Term Care Facilities; offered by an educational institution, a facility, or a proprietary program; and approved by the Department of Health pursuant to regulation. Under the bill, a credit can be claimed by a taxpayer in the taxable year following the completion by the taxpayer, or a dependent of a taxpayer, of a nurse aide in long-term care facilities training program and 12 consecutive months of employment as a Certified Nursing Aide at a long-term care facility licensed by the Department of Health. This tax credit is refundable.

AI Summary

This bill establishes a one-time gross income tax credit, capped at $1,000, for New Jersey taxpayers who pay tuition for a nurse aide in long-term care facilities training program, aiming to address a shortage of Certified Nursing Aides (CNAs) in the state. A qualifying training program must follow the New Jersey Curriculum for Nurse Aide Personnel in Long-Term Care Facilities, be offered by an approved educational institution, facility, or proprietary program, and be sanctioned by the Department of Health. To claim this credit, taxpayers must have completed such a program, either themselves or through a dependent, and subsequently worked for 12 consecutive months as a CNA in a long-term care facility licensed by the Department of Health. The credit can be claimed in the tax year following the completion of the training and employment requirements, and importantly, it is a refundable credit, meaning if it reduces the tax liability to zero, any remaining credit will be issued as a refund to the taxpayer. This legislation takes effect immediately and applies to tax years beginning on or after January 1, 2019.

Committee Categories

Health and Social Services

Sponsors (1)

Last Action

Introduced, Referred to Assembly Aging and Human Services Committee (on 01/13/2026)

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