New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S3046

Introduced
4/8/24  

Caption

Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

Impact

The potential impact of S3046 on New Jersey's economy could be significant, as it tries to encourage businesses to retain and hire displaced workers. The bill targets areas where job loss due to automation is most prevalent, particularly in counties like Ocean County. By offering financial incentives, the state hopes to mitigate the adverse effects of automation, encourage workforce recovery, and stimulate local economies through employment opportunities. The bill's proponents argue that this supportive measure can lead to a more stable workforce and reduce unemployment rates among those affected by technological changes.

Summary

Senate Bill S3046 aims to provide a corporation business and gross income tax credit in New Jersey for businesses that employ individuals who have lost their jobs due to automation. This bill seeks to address the growing concern of job displacement resulting from technological advancements in the workforce. It allows for a tax credit equal to 10% of the salary and wages paid to these employees, with a maximum cap of $2,500 per employee, provided that they are employed for at least seven months within the taxable year. This legislation is particularly relevant in light of the high risk of job automation identified in recent reports, especially affecting lower-wage positions in New Jersey.

Contention

While the bill is expected to have positive implications for workers affected by automation, there are points of contention regarding the long-term implications of government intervention in employment matters. Critics may argue that providing tax credits could lead to dependency on state support or mask underlying issues related to job quality and workforce adaptability. Additionally, the definition of 'automation' and what constitutes 'job loss' is crucial; any vagueness can lead to loopholes that businesses might exploit. The balance between encouraging innovation in automation and providing stable employment remains a critical discussion point as this bill moves forward.

Companion Bills

NJ A1258

Same As Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ A5451

Carry Over Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ S4035

Carry Over Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

Previously Filed As

NJ A1258

Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ S4035

Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ A5451

Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ S4041

Provides corporation business and gross income tax credits for employment of community health workers.

NJ A3462

Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

NJ A479

Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

NJ S2888

Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

NJ S1543

Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

NJ A2829

Provides corporation business tax and gross income tax credits for businesses that employ formerly incarcerated individuals.

NJ A658

Provides corporation business tax and gross income tax credits for businesses that employ formerly incarcerated individuals.

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