New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S476

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

Caption

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

Impact

If enacted, S476 would modify existing tax codes to create financial incentives for businesses to employ workers who have been impacted by automation. The bill stipulates that, to qualify for the credit, these employees must be maintained in employment for at least seven months, and the maximum credit cannot exceed $2,500 per employee for the pertinent tax period. This measure could potentially lead to the creation of new job opportunities and provide essential support for individuals struggling to find work after their positions were eliminated due to automation.

Summary

Senate Bill 476 seeks to provide a corporation business and gross income tax credit to incentivize the hiring of individuals who have lost jobs due to automation. Specifically, it proposes a tax relief mechanism by allowing businesses headquartered in New Jersey to claim a credit equal to 10% of the salary paid to each individual employed after being displaced by automation during the previous tax period. This measure aims to support the workforce affected by the growing reliance on automated technologies in various industries.

Sentiment

The overall sentiment around S476 appears to be positive among proponents who view it as a necessary step toward addressing job displacement caused by technological advancements. Supporters argue that such incentives could mitigate the effects of automation on the workforce and aid local economies. However, there may also be skepticism regarding the sufficiency of the support provided and whether it will significantly alter the current employment landscape or truly safeguard affected workers.

Contention

Notable points of contention may arise regarding the definition of 'automation' as outlined in the bill, which includes any device or process that functions without ongoing human input. Critics might express concerns about the bill's potential effectiveness and whether it sufficiently addresses broader issues related to job security and workforce development in an increasingly automated world. Additionally, there may be debates on the adequacy of the tax credit itself and whether it can incentivize employers enough to change their hiring practices.

Companion Bills

NJ A1047

Same As "Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A1646

Carry Over "Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ S909

Carry Over "Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A1258

Carry Over Expands volunteer tuition credit program to volunteers and eligible dependents enrolled in four-year public institutions of higher education and increases maximum value of tuition credit.

NJ S3046

Carry Over Provides for child tax credit to be available in Tax Year 2022.

Previously Filed As

NJ A270

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ S91

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A4475

Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program from 65 to 62 years of age.

NJ A2426

Increases gross income tax credit for homestead property taxes paid from $50 to $200.

NJ S4097

Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program from 65 to 62 years of age.

NJ A4117

Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

NJ S3261

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

NJ S2118

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1864

Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

NJ A4674

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

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