New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S983

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

Caption

Establishes forest firefighter death benefit.

Impact

The passage of S983 would amend Title 54A of the New Jersey Statutes to establish this tax credit regime. The intended impact is to encourage high school graduates to pursue higher education within New Jersey and to remain in-state for their professional lives, thus contributing to the state's economy. By creating a financial incentive for recent graduates, the bill aims to combat talent drain and ensure that New Jersey retains its educated workforce while fostering local employment growth.

Summary

Senate Bill S983 aims to provide a nonrefundable gross income tax credit of $1,500 to New Jersey residents who graduate from a high school in New Jersey and subsequently from a New Jersey institute of higher education with a GPA of 3.5 or higher. To be eligible, these residents must also obtain employment as full-time employees, working at least 25 hours a week for a New Jersey employer within two years of their graduation. This bill seeks to incentivize educational attainment and retention of skilled workers within the state, promoting economic growth through enhanced workforce contribution.

Sentiment

The sentiment surrounding S983 appears to be generally positive, with supporters arguing that it addresses crucial concerns about workforce retention and economic sustainability. Proponents believe that incentivizing local education and employment will not only support individuals but will also bolster businesses by ensuring they have access to a skilled labor pool. Conversely, any opposition centers on concerns about the fiscal impact of tax credits and the focus on higher education rather than vocational training pathways.

Contention

Notably, potential points of contention may arise regarding the bill’s strict GPA requirement, which critics argue might unintentionally exclude capable individuals who do not meet this academic threshold. Additionally, there are discussions about whether employers would respond positively to such incentives and the long-term viability of tax credits as a means to effectively retain graduates in the state. As such, while the bill presents an optimistic avenue for educational and employment integration, it raises questions about equal opportunities for all graduates.

Companion Bills

NJ A1742

Same As Establishes forest firefighter death benefit.

NJ A726

Carry Over Establishes forest firefighter death benefit.

NJ S174

Carry Over Establishes forest firefighter death benefit.

NJ A299

Carry Over Requires State Police to maintain 24-hour hotline for receiving anonymous tips regarding potential threats to school safety and security.

Previously Filed As

NJ A2801

Establishes forest firefighter death benefit.

NJ SB61

Income tax, state; establishes a subtraction for firefighter benefits.

NJ S2448

Allows gross income tax credit for volunteer firefighters.

NJ S2015

Provides paid leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide those leave benefits.

NJ A3638

Provides family leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide full paid family leave benefits.

NJ S2441

Concerns recruitment and retention of volunteer firefighters; appropriates $2 million.

NJ A3652

Establishes New Jersey Child Tax Credit program to benefit certain low-income households.

NJ A900

Concerns recruitment and retention of volunteer firefighters; appropriates $2 million.

NJ S1756

Establishes New Jersey First-Time Home Buyer Savings Account Program; provides gross income tax benefits for certain contributions to and earnings on assets maintained in accounts established under program.

NJ SB2135

The firefighters death benefits fund.

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