New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4265

Introduced
6/16/22  

Caption

Allows small employers to claim tax credit for paying for certain health benefits plan premiums.

Impact

Should A4265 be enacted, it would potentially enhance healthcare access for employees of small businesses in New Jersey. By reducing the financial burden on these employers when providing health benefits, the bill aims to encourage more small businesses to offer comprehensive health insurance plans, thereby enhancing job satisfaction and employee welfare. With greater access to health benefits, employees may experience improved health outcomes, potentially reducing the overall healthcare costs in the state due to preventive care.

Summary

Assembly Bill A4265 proposes allowing small employers in New Jersey, specifically those with fewer than 20 employees, to claim a tax credit for paying their employees' health benefit premiums. This credit serves as an incentive for businesses to provide health insurance that meets or exceeds the essential health benefits mandated by the Affordable Care Act (ACA). The tax credit is structured so that employers can receive up to $250 for each employee with single coverage and $500 for those with family coverage, contingent on the employer's payment of the premiums. The exact amount of credit is proportional to the employer's contribution towards the premium costs.

Contention

Notable points of contention surrounding A4265 may include debates over the cost of tax credits to the state and concerns about the adequacy of coverage provided under the ACA guidelines. Opponents might argue that while the intention is to reduce healthcare costs for businesses, the state might face financial strains from the tax credits, subsequently impacting state-funded programs. Additionally, the narrow eligibility criteria, focusing only on small businesses with fewer than 20 employees, may lead to discussions about equity and access to similar benefits for larger businesses or different sectors within the economy.

Companion Bills

NJ S2540

Same As Allows small employers to claim tax credit for paying certain health benefits plan premiums.

Previously Filed As

NJ A4007

Allows small employers to claim tax credit for paying certain health benefits plan premiums.

NJ S2540

Allows small employers to claim tax credit for paying certain health benefits plan premiums.

NJ S1412

Allows small employers to claim tax credit for paying certain health benefits plan premiums.

NJ A2039

Provides tax credits to small employers that rehire employees laid off for reasons of economy due to COVID-19 public health emergency.

NJ A4801

Directs DOLWD to establish regional farm wage; provides corporation business tax credits and gross income tax credits to farm employers paying certain farm worker wages.

NJ A102

Provides corporation business tax credits and gross income tax credits to small business employers and farm employers for increases in certain mandatory employer contributions.

NJ A259

Provides corporation business tax credits and gross income tax credits to small business employers and farm employers for increases in certain mandatory employer contributions.

NJ S98

Provides corporation business tax credits and gross income tax credits to small business employers and farm employers for increases in certain mandatory employer contributions.

NJ S605

Provides corporation business tax credits and gross income tax credits to small business employers and farm employers for increases in certain mandatory employer contributions.

NJ S96

Provides corporation business tax credits and gross income tax credits to farm employers for providing lodging or transportation benefits.

Similar Bills

CA SB679

Health care facilities: physicians and surgeons: terminations and revocation of staff privileges: data reporting by race and gender.

NJ S1412

Allows small employers to claim tax credit for paying certain health benefits plan premiums.

NJ S2540

Allows small employers to claim tax credit for paying certain health benefits plan premiums.

NJ A4007

Allows small employers to claim tax credit for paying certain health benefits plan premiums.

NJ A1152

Reduces CBT rate; retroactive to January 1, 2020.

NJ A1337

Reduces CBT rate; retroactive to January 1, 2020.

NJ A3219

Establishes a pilot program in DOE to increase the length of the school day and school year and provides tax credits for corporate contributions to fund the program.

NJ A3113

Provides corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.