New Jersey A 3860: Prohibits smoking in automobile when children are present.

Bill Text

A3860 

ASSEMBLY, No. 3860 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman CRAIG J. COUGHLIN

District 19 (Middlesex)

Assemblywoman VERLINA REYNOLDS-JACKSON

District 15 (Hunterdon and Mercer)

SYNOPSIS

���� Provides corporation business tax credit for certain 
investment in manufacturing equipment and manufacturing facility renovation, 
modernization, and expansion, or hiring and training of new employees for 
manufacturing purposes.

CURRENT VERSION OF TEXT 

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

�� 

An Act providing a corporation business tax credit for 
certain investment in manufacturing equipment and manufacturing facility 
renovation, modernization and expansion, or 
the hiring and training of new employees for manufacturing purposes, and 
supplementing P.L.1945, c.162 (C.54:10A-1 et seq.).

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

���� 1.��� a. �For privilege 
periods commencing on or after January 
 1, 2014 but before January 1, 2016, 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 10% of the amount paid during the privilege period for:

���� (1)�� new manufacturing 
equipment installed at a new or existing manufacturing facility located within 
a State-designated Smart Growth Area, or 

���� (2)�� the acquisition, 
construction, reconstruction, installation, or erection of improvements or 
additions that result in the renovation, modernization, or expansion of a 
manufacturing facility located within a State-designated Smart Growth Area, or

���� (3)�� the employment of any 
new full-time employee hired and retained for no less than 365 days after the 
effective date of this act, and who receives qualified manufacturing related 
job training within six months of employment.� For the purposes of this 
paragraph, �full time employee� shall not include an employee who is a resident 
of another state and whose income is not subject to the �New Jersey Gross 
Income Tax Act,� N.J.S.54A:1-1 et seq., unless that state has entered into a 
reciprocity agreement with the State of New Jersey.� An employer shall receive 
the greater of 10% of the cost of training, salary, and benefits, which shall 
include medical and pension contributions paid by the employer, or the 
deduction to which the employer would be entitled under existing law.

���� An unused credit may be 
carried forward, if necessary, for use in the seven privilege periods following 
the privilege period for which the credit is allowed.

���� b.��� Credit shall not be 
allowed under P.L.1993, c.170 (C.54:10A-5.4 et seq.), P.L.1993, c.171 
(C.54:10A-5.16 et al.), P.L.1993, c.175 (C.54:10A-5.24), or P.L.2001, c.321 
(C.54:10A-5.31 et seq.) for expenditures for which a credit is allowed pursuant 
to subsection a. of this section.

���� c.���� The order of the 
application of the credit allowed under subsection a. of this section and any 
other credits allowed by law shall be based on the order in which completed 
applications are received by the Department of the Treasury.� The amount of the 
credit applied under this section against the tax imposed pursuant to section 5 
of P.L.1945, c.162 (C.54:10A-5) for a privilege period, together with any other 
credits allowed against the tax imposed pursuant to section 5 of P.L.1945, 
c.162 (C.54:10A-5), shall not exceed 50% of the tax liability otherwise due and 
shall not reduce the tax liability to an amount less than the statutory minimum 
provided in subsection (e) of section 5 of P.L.1945, c.162 (C.54:10A-5).

���� d.��� As used in this section:

���� "Manufacturing 
equipment" means machinery, apparatus, or equipment used in the production 
of tangible personal property that is eligible for the sales tax exemption 
pursuant to subsection a. of section 25 of P.L.1980, c.105 (C.54:32B-8.13);

���� �Smart growth area� means 
Planning Area 1 (Metropolitan), Planning Area 2 (Suburban), or a designated 
center or designated growth center in an endorsed plan; a smart growth area and 
planning area designated in a master plan adopted by the New Jersey Meadowlands 
Commission pursuant to subsection (i) of section 6 of P.L.1968, c.404 
(C.13:17-6); a growth area designated in the comprehensive management plan 
adopted pursuant to section 7 of the �Pinelands Protection Act,� P.L.1979, 
c.111 (C.13:18A-8); any area designated for growth in the Highlands regional 
master plan adopted by the Highlands Water Protection and Planning Council 
pursuant to P.L.2004, c.120 (C.13:20-1 et al.); a transit village; an urban 
enterprise zone designated pursuant to P.L.1983, c.303 (C.52:27H-60 et seq.) or 
P.L.2001, c.347 (C.52:27H-66.2 et al.); an area determined to be in need of 
redevelopment or rehabilitation pursuant to P.L.1992, c.79 (C.40A:12A-1 et al.) 
and as approved by the Depart