NJ S3871

Establishes an Artificial Intelligence Apprenticeship Program within the Department of Labor and Workforce Development to collaborate with AI companies on apprenticeship opportunities in AI technology, data analytics, and automation

Creates partnerships between employers and educational institutions to provide theoretical and practical AI training while ensuring compliance with state and federal apprenticeship standards

Provides a tax credit equal to one-half of wages paid to qualified AI apprentices, capped at $5,000 per apprentice per year, applicable to both corporation business tax and gross income tax starting in 2026

Qualified apprentices must be unskilled or semi-skilled workers employed for at least 20 calendar weeks per year in an AI training program, with credit available for up to four tax years per apprentice

Defines the AI industry broadly to include development and application of technologies for visual perception, speech recognition, decision-making, language translation, and generative AI