New Jersey S 2515: Requires DOH to approve credentialing entity to develop and administer a voluntary recovery residence certification program.

Bill Text

S2515 

SENATE, No. 2515 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator DECLAN J. O'SCANLON, JR.

District 13 (Monmouth)

Senator ANTHONY M. BUCCO

District 25 (Morris and Passaic)

Co-Sponsored by:

Senators Diegnan and Cryan

SYNOPSIS

���� Allows credit against corporation business tax and 
gross income tax liability for employing persons with a developmental 
disability.

CURRENT VERSION OF TEXT 

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

��

An Act allowing a credit against the corporation 
business tax and the gross income tax for employing persons with a 
developmental disability, supplementing 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. 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 percent of 
the salary and wages paid by the taxpayer during the privilege period to 
an employee with a developmental disability. 

���� For purposes of this section, 
�employee with a developmental disability� means an employee of the taxpayer who 
has a developmental disability as defined in subsection b. of section 3 of 
P.L.1985, c.145 (C.30:6D-25) and for who the Division of Developmental 
Disabilities in the Department of Human Services has declared eligible for its services. 

���� b.��� The credit allowed 
pursuant to this section shall not exceed $3,000 for each employee with a 
developmental disability, and shall not exceed a total credit of $60,000 for 
the taxpayer�s privilege period. 

���� c.���� The director shall 
prescribe the order of priority of the application of the credit allowed under 
this section and any other credits allowed by law against the tax imposed under 
section 5 of P.L.1945, c.162 (C.54:10A-5). 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 by 
law, 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). Any remaining credit shall not be carried forward to another 
privilege period. 

���� d.��� A taxpayer shall not be 
allowed a credit pursuant to this section and pursuant to section 1 of P.L.2005, c.318 (C. 54:10A-5.38) 
for the same employee in the same privilege period.� 

���� 2.��� a. A taxpayer shall be 
allowed a credit against the tax otherwise due pursuant to �New Jersey Gross 
Income Tax Act,� N.J.S.54A:1-1 et seq., in an amount equal to 10 percent of the salary and wages paid by the taxpayer during the 
taxable year to an employee with a developmental disability. 

���� For purposes of this section, 
�employee with a developmental disability� means an employee of the taxpayer who 
has a developmental disability as defined in subsection b. of section 3 of 
P.L.1985, c.145 (C.30:6D-25) and for who the Division of Developmental 
Disabilities in the Department of Human Services has declared eligible for its services.

���� b.��� The credit allowed 
pursuant to this section shall not exceed $3,000 per employee with a 
developmental disability, and shall not exceed a total credit of $60,000 for 
the taxpayer�s taxable year. �

���� c.���� The 
order of priority of the application of the credit allowed pursuant to this 
section and any other credits allowed pursuant to the �New Jersey Gross Income 
Tax Act,� N.J.S.54A:1-1 et seq. for a taxable year shall be as prescribed by 
the director. The amount of the credit applied under this section against the 
tax imposed for a taxable year, together with any other credits allowed by law, 
shall not reduce the tax liability to an amount less than zero. Any 
remaining credit shall not be carried forward to another taxable year. 

���� d.��� A business entity that 
is classified as a partnership for federal income tax purposes shall not be 
allowed the credit directly, but the amount of credit of a taxpayer in respect 
of a distributive share of partnership income shall be determined by allocating 
to the taxpayer that proportion of the credit acquired by the partnership that 
is equal to the taxpayer�s share, whether or not distributed, of the total 
distributive income or gain of the partnership for its taxable year ending 
within or with the taxpayer�s taxable year. 

���� A taxpayer that is a New 
Jersey S corporation shall not be allowed the credit directly, but the amount 
of credit of a taxpayer in respect of a pro rata share of S corporation income 
shall be determined by allocating to the taxpayer that proportion of the credit 
acquired by the New Jersey S corporation that is equal to the taxpayer�s share, 
whether or not distributed, of the total pro-rata share of S