New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S1851

Introduced
1/9/24  
Introduced
1/13/26  
Refer
1/9/24  

Caption

Prohibits for 10 years applicability of new State and local rules and regulations to certain manufacturing facilities.

Impact

If enacted, S1851 will have a direct effect on state tax regulations by introducing new tax incentives for farm employers. This could lead to an increase in the provision of employee housing and transportation assistance in the agricultural sector, which may ultimately influence labor retention and recruitment. The long-term goal of the bill is to support the farming industry by reducing operational costs associated with employee benefits, ensuring that farmers can maintain a stable workforce necessary for agricultural production.

Summary

Senate Bill S1851 aims to provide corporation business tax (CBT) credits and gross income tax (GIT) credits to farm employers in the state of New Jersey for offering lodging and transportation benefits to their employees. Specifically, the bill proposes a $250 tax credit for each employee provided with lodging and up to $500 for transportation benefits during the taxable year. The initiative is aimed at encouraging farm employers to offer these essential benefits to enhance employee welfare, especially in a sector where commuting and lodging can significantly impact workforce availability and morale.

Sentiment

The sentiment surrounding S1851 appears to be supportive among proponents of the farming industry, who argue that the tax credits will significantly alleviate financial burdens faced by farmers. Supporters believe this measure will enhance the quality of life for employees and promote a more robust agricultural sector. However, there may also be concerns regarding the allocation of state funds and the potential for increased tax liabilities on the broader population, should such incentives become widespread.

Contention

Key points of contention may arise around the effectiveness of such tax credits in actually improving the welfare of farm employees versus the costs incurred by the state. Critics might argue that while the intention is commendable, the fiscal impact on state revenue should be carefully considered. Additionally, there could be debates regarding the definitions of 'lodging' and 'transportation' as stipulated in the bill, which may require further clarification to ensure fair application across various types of farm employers.

Companion Bills

NJ A3626

Carry Over Prohibits for 10 years applicability of new State and local rules and regulations to certain manufacturing facilities.

NJ A106

Carry Over Eliminates supplemental realty transfer fee and one percent fee on transfers of certain commercial real estate and tax on sale of controlling interests in certain commercial real property.

NJ S603

Carry Over Requires DCA to collect information about State residents seeking affordable housing in State and provide that information to COAH.

Previously Filed As

NJ S1692

Prohibits for 10 years applicability of new State and local rules and regulations to certain manufacturing facilities.

NJ A5029

Prohibits for 10 years applicability of new State and local rules and regulations to certain manufacturing facilities.

NJ S1851

Provides corporation business tax credits and gross income tax credits to farm employers for providing lodging or transportation benefits.

NJ S360

Prohibits ownership of certain protected land adjacent to military facilities in State by certain foreign governments and persons.

NJ S1930

"Vehicle Choice Protection Act"; prohibits State agencies from adopting rules, regulations, or policies that restrict or prohibit sale, registration, or use of new internal combustion vehicles in State.

NJ A3860

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.

NJ SB1211

Ad valorem tax; prohibiting entities with certain employees from receiving exemption for manufacturing facilities. Effective date.

NJ S4031

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.

NJ S1929

"Affordable Home Energy Protection Act"; prohibits adoption of State or local rules that restrict the use of certain fossil-fuel powered appliances or heating systems.

NJ SB5675

Providing a business and occupation tax exemption for manufacturing facilities and green manufacturing facilities.

Similar Bills

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VA SB75

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VA SB395

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NJ A2037

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VA HB681

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VA HB681

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VA HB976

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NJ A2976

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