New Jersey A 3638: Establishes animal cruelty offense of animal hoarding; requires mental health counseling for all animal cruelty offenders.

Bill Text

A3638 

ASSEMBLY, No. 3638 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman DONALD A. GUARDIAN

District 2 (Atlantic)

Assemblywoman MITCHELLE DRULIS

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

SYNOPSIS

���� Provides family leave for employee to attend certain 
events of child of employee; establishes tax credits for employer that provide 
full paid family leave benefits.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act concerning family leave to attend events of 
employee�s child, establishing tax credits for employers that provide paid 
family leave, and supplementing various parts of the statutory law.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a. There is established 
in the Department of Labor and Workforce Development a program, administered by 
the commissioner, to provide tax credits to employers that provide full paid 
family leave for up to two full working days, in addition to the earned sick 
leave that is required to be paid pursuant to P.L.2018, c10 (C.34:11D-1 et 
seq.), to employees for time needed by the employee in connection with a child 
of the employee to attend a school-related conference, meeting, function or 
other event. The purpose of the program is to provide tax credits to these 
employers to offset the cost to the employer of wages paid to employees using 
the time provided by the employer. 

���� b.��� An employer subject to 
the provisions of P.L.��� , 
c. (C. ) 
(pending before the Legislature as this bill) may apply to the commissioner for 
an award of tax credits under this section. A tax credit allowed pursuant to 
this section shall be in the amount provided in subsections c. and d. of this 
section against the corporation business tax imposed pursuant to section 5 of 
P.L.1945, c.162 (C.54:10A-5) or the gross income tax imposed pursuant to the 
"New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., whichever 
of the two taxes is applicable to the employer.

���� c.���� The final amount of the 
tax credit provided to an employer for paying full paid family leave to 
employees during a tax year shall be the amount that the employer actually paid 
for each employee for full paid family leave.

���� d.��� An employer may qualify 
for a tax credit pursuant to P.L.��� , c.��� (C.������� ) (pending before the 
Legislature as this bill) in a taxable year or privilege period beginning on or 
after January 1, 2023.

���� e.���� The combined value of 
all tax credits approved annually by the commissioner pursuant to this section 
shall not exceed $10,000,000 in a calendar year.� The commissioner shall 
annually review and report to the Legislature in accordance with section 2 of 
P.L.1991, c.164 (C.52:14-19.1) on the sufficiency of the tax credit cap 
authorized pursuant to this subsection and any recommendations with respect 
thereto to the Legislature.

���� f.���� As used in sections 1 
through 4 of P.L.��� , c.��� (C.������� ) (pending before the Legislature as 
this bill):

���� "Commissioner" means 
the Commissioner of Labor and Workforce Development.

���� "Employer" means any 
nongovernmental business entity including, but not limited to, a nonprofit 
organization, a corporation, S corporation, limited liability company, 
partnership, limited partnership, and sole proprietorship, and shall include all 
entities related by common ownership or control.

���� "Tax year" means the 
calendar year or fiscal year in which a taxpayer's gross income tax or 
corporation business tax liability is due and payable.

���� 2.��� a. Notwithstanding any 
provision of the "Administrative Procedure Act," P.L.1968, c.410 
(C.52:14B-1 et seq.) to the contrary, the commissioner, in consultation with 
the State Treasurer, may adopt, upon filing with the Office of Administrative Law, 
such regulations that the commissioner deems necessary to implement the 
provisions of sections 1 through 4� of P.L.��� , 
c. (C. ) 
(pending before the Legislature as this bill), which regulations shall be 
effective for a period not to exceed 180 days from the date of the filing. The 
commissioner shall thereafter amend, adopt, or readopt the regulations in 
accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.). The 
regulations adopted by the commissioner shall include the following:

���� (1)�� standards and procedures 
for determining which employers are eligible of employers for tax credits;

���� (2)�� any additions to, or 
modifications of, wage record-keeping requirements needed to calculate the 
amounts of tax credits under sections 1 through 4 of P.L.��� , c.��� 
(C.�������� ) (pending before the Legislature as this bill); 

���� (3)�� a method for employers 
to submit certificates of credit to the Division of Taxation pursuant to 
sections 3 and 4 of P.L.��� , 
c. (C. ) 
(pending before th