NJ S2860

Creates an Artificial Intelligence Apprenticeship Program within the New Jersey Department of Labor and Workforce Development to partner with AI companies and educational institutions for apprenticeship opportunities in AI technology, data analytics, and automation.

Provides tax credits of up to $5,000 per apprentice or one-half of wages paid, whichever is less, against both the corporation business tax and gross income tax beginning in 2026.

Defines qualified apprentices as unskilled or semi-skilled workers employed for at least 20 calendar weeks per year in programs complying with state and federal apprenticeship standards, with credits available for up to four tax years per apprentice.

Covers AI occupations including software and hardware development, visual perception, speech recognition, decision-making, language translation, and generative AI applications.

Takes effect 30 days following enactment.