New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A273

Introduced
1/9/24  

Caption

Provides STEM graduate retention tax credit for certain employers who pay certain employees' education loan debt.

Impact

The bill is positioned to have a substantial positive impact on the state's economy by retaining talent within New Jersey. With a significant population loss among 18-34 year-olds reported, the retention of STEM graduates is seen as a critical component for sustaining and enhancing the local workforce. By providing incentives for companies to support these graduates, New Jersey hopes to become a more attractive location for businesses that rely on a skilled labor force. The bill also directs the Higher Education Student Assistance Authority to establish a recruitment program targeting qualified STEM baccalaureates, further enhancing local employment prospects.

Summary

Assembly Bill A273 introduces a STEM graduate retention tax credit designed to incentivize employers in New Jersey to assist their employees in repaying education loan debt. The bill allows for tax credits of up to $5,000 per qualified employee to employers who provide repayment assistance for the educational debts of full-time employees holding degrees in Science, Technology, Engineering, or Mathematics (STEM) from public institutions in New Jersey. This initiative aims to address the issue of 'brain drain' in the state, as many young graduates are leaving for opportunities elsewhere due to high student debt levels.

Contention

While the bill has garnered support for its potential economic benefits, it may also attract criticism regarding resource allocation. Concerns could arise about whether tax credits targeting specific sectors could divert funds from other critical areas or create inequalities in support for non-STEM graduates. Furthermore, there may be debates surrounding the effectiveness of tax credits as a means to solve the challenges faced by recent graduates, particularly if market conditions do not align with the intent of the bill.

Companion Bills

NJ A2698

Carry Over Provides STEM graduate retention tax credit for certain employers who pay certain employees' education loan debt.

Previously Filed As

NJ A2698

Provides STEM graduate retention tax credit for certain employers who pay certain employees' education loan debt.

NJ S1021

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employees' student loans.

NJ A2211

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ A2779

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ A1568

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ A2114

Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.

NJ S1032

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

NJ A1121

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

NJ A1309

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

NJ S809

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

Similar Bills

CA SB444

Community colleges: Mathematics, Engineering, Science, Achievement (MESA) programs.

NJ A2698

Provides STEM graduate retention tax credit for certain employers who pay certain employees' education loan debt.

CA AB2265

High school diplomas: State Seal of STEM.

CA AB28

High school diplomas: State Seal of STEM.

MS HB1385

Technical and vocational curriculum; require SDE to develop as alternative to college preparatory curriculum.

MS HB262

Mathematic and science instruction; enhance through new middle school programs.

MS HB1415

Mathematic and science instruction; enhance through new middle school programs.

MS HB1427

Mathematics and science; require public middle schools to provide program to enhance instruction in.