New Jersey A 5252: Increases maximum municipal percentage of affordable fair share housing satisfied by age-restricted units to 50 percent.

Bill Text

A5252 

ASSEMBLY, No. 5252 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED JUNE 15, 2026

Sponsored by:

Assemblyman� WILLIAM F. MOEN, JR.

District 5 (Camden and Gloucester)

SYNOPSIS

���� Establishes �New Jersey Earn and Learn Program;� 
provides tax credits for employers providing structured apprenticeships and 
paid internships.

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act providing apprenticeship and internship tax 
credits and supplementing P.L.1992, c.43 (C.34:15D-1 et seq.), P.L.1945, c.162 
(C.54:10A-1 et seq.) and Title 54A of the New Jersey Statutes.

���� 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, in 
consultation with the Department of Education and the New Jersey Economic 
Development Authority, a �New Jersey Earn and Learn Program� to provide tax 
credits to encourage apprenticeships and paid internships that lead to 
permanent employment.

���� b.��� The program shall:

���� (1)�� provide an incentive to 
employers to hire individuals into apprenticeships and paid internships that 
lead to permanent employment;

���� (2)�� inform employers of the 
tax credit program established pursuant to this act; and

���� (3)�� be limited to a 
three-year duration per individual enrollee.

���� c.���� The commissioner, in 
consultation with the Director of the Division of Taxation, shall certify 
employer eligibility and program participation for the tax credit established 
pursuant to sections 2 and 3 of this act, and shall adopt rules and regulations 
pursuant to the �Administrative Procedure Act,� P.L.1968, c.410 (C.52:14B-1 et 
seq.) to effectuate the purposes of this act and to prevent the duplication of 
benefits across State workforce development programs.

���� d.��� An employer subject to 
the provisions of this act may apply for the tax credits established pursuant 
to sections 2 and 3 of this act.� A tax credit allowed pursuant to this act 
shall be the amount provided in sections 2 and 3 of this act 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.

���� e.���� As used in this 
section:

���� �Apprenticeship� means 
apprenticeship in a program providing to each trainee combined classroom and 
on-the-job training under the direct and close supervision of a highly skilled 
worker, and registered by the Office of Apprenticeship of the United States 
Department of Labor and meeting the standards established by that office.

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

���� "Enrollee" means any 
individual engaged in apprenticeship or internship activities under the 
program.

���� �Internship� means a 
structured learning experience designed for career exploration that includes 
supervised practical training, with pay, that complies with applicable federal 
and State wage and hour requirements.

���� �Program� means the �New 
Jersey Earn and Learn Program� established pursuant to this act.

���� 2.��� a.�������� For privilege 
periods beginning in 2027, a taxpayer shall be allowed a credit against the tax 
imposed pursuant to section 5 of P.L.1945, c.162 (C.54.10A-5) in an amount 
equal to $3,000 for each individual enrolled in an apprenticeship or internship 
pursuant to the program established in section 1 of this act.

���� b.��� An additional credit 
against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) 
in an amount equal to $1,000 shall be allowed if:

���� (1) the business employs fewer 
than 100 employees; 

���� (2) the enrollee belongs to a 
member of a protected class, based on race, color, religion, national origin, 
sex, sexual orientation, disability, or age, that is underrepresented in the 
career field of the apprenticeship or internship; or

���� (3) the business is owned by 
an individual, or has ownership of greater than or equal to 50 percent, which 
belongs to a member of a protected class, based on race, color, religion, 
national origin, sex, sexual orientation, disability, or age, that is underrepresented 
in the business field.

���� c.���� An additional credit 
against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) 
in an amount equal to $1,000 shall be allowed if:

���� (1)�� the enrollee in an 
apprenticeship:

���� (a)�� completes the 
apprenticeship certification requirements;

���� (b)�� is converted to 
full-time employment within 12 months after the completion of the 
apprenticeship;

���� (c)�� earns a salary 
commensurate with other workers holding similar certifications and work 
experience; and 

���� (d)�� maintains full-time 
employment with the business for a period of six months; or

���� (2) the enrollee