New Jersey S 2007: Establishes "Recovery Tax Credit Program"; incentivizes hiring and continued employment of certain individuals in recovery from substance use disorder.

Bill Text

SENATE, No. 2007

STATE OF NEW JERSEY
221st LEGISLATURE

PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION

Sponsored by:
Senator VIN GOPAL
District 11 (Monmouth)

Co-Sponsored by:
Senator O'Scanlon

SYNOPSIS
Establishes “Recovery Tax Credit Program”; incentivizes hiring and
continued employment of certain individuals in recovery from substance use
disorder.

CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.

S2007 GOPAL
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AN ACT incentivizing the hiring and continued employment of 1
certain individuals in recovery from a substance use disorder and 2
supplementing various parts of the statutory law. 3
4
BE IT ENACTED by the Senate and General Assembly of the State 5
of New Jersey: 6
7
1. As used in P.L. , c. (C. ) (pending before the 8
Legislature as this bill): 9
"Certified employer" means an employer in this State that has 10
received a tax credit certificate from the director after the director 11
has determined that the employer: 12
(1) provides a recovery-supportive environment for its 13
employees evidenced by a formal working relationship with a local 14
recovery or treatment provider that meets qualifications as 15
determined by the director, to provide support for employers 16
including any necessary assistance in the hiring process of eligible 17
individuals in recovery from a substance use disorder and training 18
for employers or supervisors; 19
(2) provides employer-sponsored insurance that meets the 20
requirements of minimum essential coverage, as that term is defined 21
in 26 U.S.C. s.5000A(f)(1), to an applicable eligible individual 22
employed by the certified employer; and 23
(3) fulfills the eligibility criteria set forth in section 2 of 24
P.L. , c. (C. ) (pending before the Legislature as this bill) 25
and by the director to participate in the program established by 26
section 2 of P.L. , c. (C. ) (pending before the Legislature 27
as this bill). 28
"Director" means Director of the Division of Mental Health and 29
Addiction Services in the Department of Human Services. 30
"Division" means the Division of Mental Health and Addiction 31
Services in the Department of Human Services. 32
"Eligible individual" means an individual with a diagnosed 33
substance use disorder who meets criteria to be determined by the 34
director, who is in a state of wellness where there is an abatement of 35
signs and symptoms that characterize active addiction, and has 36
demonstrated to the certified employer's satisfaction, pursuant to 37
guidelines established by the director, that the individual has 38
completed a course of treatment or is currently in receipt of 39
treatment for such substance use disorder. A relapse shall not make 40
the individual ineligible, as long as the individual shows a 41
continued commitment to recovery that aligns with an individual's 42
relapse prevention plan, discharge plan, or recovery plan. 43
"Program" means the Recovery Tax Credit Program established 44
pursuant to section 2 of P.L. , c. (C. ) (pending before the 45
Legislature as this bill). 46

S2007 GOPAL
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2. a. The Recovery Tax Credit Program is established, and the 1
director shall administer the program to provide tax incentives to 2
certified employers for the hiring and continued employment of 3
eligible individuals in recovery from a substance use disorder in 4
part-time and full-time employment in the State. The director is 5
authorized to allocate up to $2,000,000 of tax credits for the 6
program for each calendar year beginning on January 1, 2023. 7
b. To participate in the program, an employer shall, in a form 8
prescribed by the director, apply annually to the division by January 9
15 to claim the credit based on eligible individuals hired and 10
employed during the preceding calendar year. As part of the 11
application, an employer shall: 12
(1) agree to allow the Division of Taxation in the Department of 13
the Treasury to share the employer’s tax information with the 14
division. However, any information shared pursuant to this 15
paragraph (1) shall be confidential by law and privileged, and shall 16
not be subject to P.L.1963, c.71 (C.47:1A-1 et seq.). 17
(2) allow the division and its agents access to limited and 18
specific information necessary to monitor compliance with program 19
eligibility requirements. Information accessed pursuant to this 20
paragraph (2) shall be confidential by law and privileged, shall not 21
be subject to P.L.1963, c.71 (C.47:1A-1 et seq.), and shall only be 22
used for the stated purpose of this section. 23
(3) demonstrate that the employer has satisfied program 24
eligibility requirements and provided all the information necessary, 25
including the number of hours worked by any eligible individual, 26
for the director to compute an actual amount of credit allowed. 27
c. After reviewing the application and finding it sufficient, the 28
director shall issue a tax credit certificate to an employer by March 29
31. Each certificate shall inc