New Jersey A 3617: Directs Dept. of Agriculture to develop and implement beginning farmer mentoring program in cooperation with certain agricultural and educational organizations and entities.

Bill Text

A3617 

ASSEMBLY, No. 3617 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman DONALD A. GUARDIAN

District 2 (Atlantic)

SYNOPSIS

���� Provides gross income tax credit for certain 
taxpayers who pay tuition costs for nurse aide in long-term care facilities 
training program.

CURRENT VERSION OF TEXT 

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

�� 

An Act providing a credit against the gross income tax 
for certain tuition costs and supplementing Title 54A of the New Jersey 
Statutes.

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

���� 1.��� a. �A taxpayer shall be 
allowed a one-time credit against the tax otherwise due pursuant the �New 
Jersey Gross Income Tax Act,� N.J.S.A.54:1-1 et seq., in an amount equal to the 
tuition costs paid by the taxpayer for a nurse aide in long-term care facilities training program, up to a 
maximum credit of $1,000.� For the purposes of this section, a �nurse aide in long-term care facilities 
training program� means a training program based on the New Jersey Curriculum 
for Nurse Aide Personnel in Long-Term Care Facilities; offered by an educational 
institution, a facility, or a proprietary program; and approved by the 
Department of Health.

���� b.��� A credit allowed pursuant 
this section shall be claimed by the taxpayer in the taxable year following the 
completion by the taxpayer, or a dependent of a taxpayer, of a nurse aide in long-term care facilities 
training program and 12 consecutive months of employment as a Certified 
Nursing Aide at a long-term care 
facility licensed by the Department of Health. �

���� c.���� If the amount of the 
credit allowed pursuant to subsection a. of this section for a taxable year, 
together with any other payments or credits against the tax, reduces the tax 
liability otherwise due for the taxable year to zero, any amount of credit remaining 
shall be paid to the taxpayer as a refund of an overpayment of tax pursuant to 
N.J.S.A.54A:9-7; provided, however, that subsection (f) of that section, 
concerning the allowance of interest, shall not apply.

���� d.��� The Director of the 
Division of Taxation in the Department of the Treasury shall promulgate 
procedures and forms by which a taxpayer may certify that the taxpayer has 
qualified for the credit under this section. 

���� 2.��� This act shall take 
effect immediately and shall apply to taxable years beginning on or after 
January 1, 2019.

STATEMENT

���� This bill seeks to encourage 
New Jersey residents to pursue a career as a Certified Nursing Aide (CNA) by 
providing financial assistance in the form of a tax credit for costs associated 
with training.� Currently in the State, nursing homes are recruiting and hiring 
CNAs to fill approximately 1,800 open full- and part-time positions.� CNAs are 
critical to the provision of quality care in the long-term care setting as they 
provide basic and essential care on a daily basis.� In order to 
meet the current and future demands for these workers, it is imperative that 
new CNAs be trained to alleviate the increasingly acute workforce shortage.

���� This bill 
creates a one-time gross income tax credit, up to a maximum of $1,000, for 
taxpayers who have paid tuition costs for a nurse aide in long-term care facilities training program.� As 
defined in the bill, a �nurse 
aide in long-term care facilities training program� means a training program 
based on the New Jersey Curriculum for Nurse Aide Personnel in Long-Term Care 
Facilities; offered by an educational institution, a facility, or a proprietary 
program; and approved by the Department of Health pursuant to regulation.

���� Under the bill, a credit can 
be claimed by a taxpayer in the taxable year following the completion by the 
taxpayer, or a dependent of a taxpayer, of a nurse aide in long-term care facilities training program and 12 
consecutive months of employment as a Certified Nursing Aide at a long-term care facility licensed by the 
Department of Health. �This tax credit is refundable.