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NJ S3688

Bill

Status

Introduced

2/24/2026

Primary Sponsor

Anthony M. Bucco

Click for details

Origin

Senate

2026-2027 Regular Session

AI Summary

  • Provides a 15% tax credit on wages paid to employers who hire released nonviolent offenders, capped at $900 per employee per year, applicable to both corporation business tax and gross income tax
  • Defines "released nonviolent offender" as an adult (18+) who committed a non-dangerous criminal or disorderly persons offense without use or threat of force, and has been released from incarceration or completed community supervision
  • Excludes offenses covered under N.J.S. 52:4B-11(b)-(g), which are dangerous offenses eligible for Victims of Crime Compensation
  • Limits the credit to 50% of the taxpayer's total tax liability when combined with other credits, with unused credits carrying forward for up to seven years
  • Applies to wages paid in privilege periods and taxable years beginning after the bill's enactment

Legislative Description

Allows corporation business tax and gross income tax credits to businesses employing released nonviolent offenders.

Economic Growth

Last Action

Introduced in the Senate, Referred to Senate Economic Growth Committee

2/24/2026

Committee Referrals

Economic Growth2/24/2026

Full Bill Text

No bill text available