New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A4310

Introduced
5/10/24  

Caption

Establishes Public Education Innovation Fund; provides corporation business tax and gross income tax credits to businesses for making qualified education donations.

Impact

The impact of A4310 on state laws is significant, as it amends existing taxation policies by introducing new tax credits aimed specifically at fostering educational innovation. The caps placed on the total amount of tax credits ($5 million per fiscal year) ensure that the initiative remains financially sustainable while providing substantial funding opportunities for educational institutions. Moreover, by defining 'low-performing public schools' with specific performance metrics, the bill aims to direct resources effectively to where they are most needed, thereby potentially improving academic outcomes for disadvantaged students across New Jersey.

Summary

Assembly Bill A4310 aims to establish the Public Education Innovation Fund within the New Jersey Department of Education to provide financial assistance to low-performing public schools. The bill introduces corporation business tax and gross income tax credits for businesses that make qualified donations to the fund. This initiative is designed to incentivize private sector contributions towards educational improvement, targeting operational barriers faced by underperforming schools in the state. Through a structured grant application process, schools can receive funding for innovative educational programs meant to enhance student achievement.

Contention

Notable points of contention around A4310 include the implications of funneling taxation benefits towards businesses and whether this adequately addresses the root issues of educational inequity. Critics may argue that while providing tax credits encourages business donations, it does not replace the need for more robust public funding for education. Additionally, the effectiveness of innovation programs and their potential for success within historically underfunded schools could be a debated topic among education professionals and policymakers. Thus, while some view this bill as a step in the right direction, others may call for a more comprehensive approach to educational reform.

Companion Bills

NJ S3141

Same As Establishes Public Education Innovation Fund; provides corporation business tax and gross income tax credits to businesses for making qualified education donations.

Similar Bills

NJ S3141

Establishes Public Education Innovation Fund; provides corporation business tax and gross income tax credits to businesses for making qualified education donations.

NJ A3420

Provides credit under corporation business tax and gross income tax for construction of buildings in accordance with certain energy and environmental performance standards.

NJ A2369

"New Jersey Works Act"; concerns businesses and pre-employment training programs; provides tax credit to businesses supporting pre-employment training programs; appropriates $1 million.

NJ A4144

"New Jersey Student Support Act"; establishes program in Department of Treasury to provide tax credits to taxpayers contributing to organization which awards scholarships to certain nonpublic school students.

NJ A1850

Provides corporation business tax credits and gross income tax credits for purchase of certain hydrogen fuel cell vehicles.

NJ S4118

Establishes Inclusive Workplaces Program in EDA to provide grants and tax credits to encourage employer investment in workspaces inclusive of neurodivergent employees; appropriates $2.5 million.

NJ A517

Provides corporation business tax credit and gross income tax credits for purchase and installation of certain electric vehicle charging stations.

MT HB94

Allow sharing of tax records for securities and insurance fraud investigations