Bill Text: NJ S3319 | 2018-2019 | Regular Session | Introduced


Bill Title: Provides corporation business tax credit to long-term care facilities that pay for the training and certification of certified nurse aide.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2019-01-15 - Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee [S3319 Detail]

Download: New_Jersey-2018-S3319-Introduced.html

SENATE, No. 3319

STATE OF NEW JERSEY

218th LEGISLATURE

 

INTRODUCED JANUARY 15, 2019

 


 

Sponsored by:

Senator  VIN GOPAL

District 11 (Monmouth)

Senator  ROBERT W. SINGER

District 30 (Monmouth and Ocean)

 

 

 

 

SYNOPSIS

     Provides corporation business tax credit to long-term care facilities that pay for the training and certification of certified nurse aide.

 

CURRENT VERSION OF TEXT

     As introduced.

 


An Act providing a corporation business tax credit to long-term care facilities that pay for the training and certification of a certified nurse aide, supplementing P.L.1945, c.162 (C.54:10A-1 et seq.).

 

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

 

     1.    a.   A long-term care facility that pays during the privilege period for the training and certification of a person to become a certified nurse aide shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5). The amount of the credit shall be $1,000 for each person that the long-term care facility provided the payment for training and certification to become a certified nurse aide, but not to exceed $3,000 in the privilege period.

     As used in this section:

     "Certified nurse aide" means a person who has completed a mandatory training program and is certified by the New Jersey Department of Health to perform such duties.

     "Long-term care facility" means a nursing home, assisted living residence, comprehensive personal care home, residential health care facility, or dementia care home licensed pursuant to P.L.1971, c.136 (C.26:2H-1 et seq.).

     b.    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, when taken together with any other credits allowed against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5), shall not exceed 50 percent of the tax liability otherwise due and 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). 

     c.     The priority in which credits allowed pursuant to this section and any other credits shall be taken shall be determined by the Director of the Division of Taxation.

 

     2.    This act shall take effect immediately and apply to privilege periods beginning after enactment.

 

 

STATEMENT

 

     This bill allows long-term care facilities licensed by the State to claim a credit against the corporate business tax if it pays for the training and certification of a person to become a certified nurse aide. The amount of the credit is $1,000 for each person the facility pays for the training and certification, up to $3,000.

     The credit would apply to the same privilege period in which the facility paid for the training and certification. A privilege period is the calendar or fiscal accounting period for which the corporate business tax is payable for the privilege of doing business in the State as a corporation.

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