New Jersey S 2228: Establishes "Recovery Tax Credit Program"; incentivizes hiring and continued employment of certain individuals in recovery from substance use disorder.

Bill Text

(Sponsorship Updated As Of: 8/8/2022)
[First Reprint]
SENATE, No. 2228

STATE OF NEW JERSEY
220th LEGISLATURE

INTRODUCED MARCH 7, 2022

Sponsored by:
Senator VIN GOPAL
District 11 (Monmouth)
Senator JEAN STANFIELD
District 8 (Atlantic, Burlington and Camden)

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
As reported by the Senate Economic Growth Committee on June 13, 2022,
with amendments.

S2228 [1R] GOPAL, STANFIELD
2

EXPLANATION – Matter enclosed in bold-faced brackets [thus] in the above bill is
not enacted and is intended to be omitted in the law.

Matter underlined thus is new matter.
Matter enclosed in superscript numerals has been adopted as follows:
1Senate SEG committee amendments adopted June 13, 2022.

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

S2228 [1R] GOPAL, STANFIELD
3

"Program" means the Recovery Tax Credit Program established 1
pursuant to section 2 of P.L. , c. (C. ) (pending before the 2
Legislature as this bill). 3
4
2. a. The Recovery Tax Credit Program is established, and the 5
director shall administer the program to provide tax incentives to 6
certified employers for the hiring and continued employment of 7
eligible individuals in recovery from a substance use disorder in 8
part-time and full-time employment in the State. The director is 9
authorized to allocate up to $2,000,000 of tax credits for the 10
program for each calendar year beginning on January 1,
1[2021] 11
2023
1. 12
b. To participate in the program, an employer shall, in a form 13
prescribed by the director, apply annually to the division by January 14
15 to claim the credit based on eligible individuals hired and 15
employed during the preceding calendar year. As part of the 16
application, an employer shall: 17
(1)
1[Agree] agree
1 to allow the Division of Taxation in the 18
Department of the Treasury to share the employer’s tax information 19
with the division. However, any information shared pursuant to this 20
paragraph (1) shall be confidential by law and privileged, and shall 21
not be subject to P.L.1963, c.71 (C.47:1A-1 et seq.). 22
(2)
1[Allow] allow
1 the division and its agents access to limited 23
and specific information necessary to monitor compliance with 24
program eligibility requirements. Information accessed pursuant to 25
this paragraph (2) shall be confidential by law and privileged, shall 26
not be subject to P.L.1963, c.71 (C.47:1A-1 et seq.), and shall