Bill Text: NJ S3494 | 2018-2019 | Regular Session | Introduced
Bill Title: Provides gross income tax credit for certain taxpayers who pay tuition costs for nurse aide in long-term care facilities training program.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2019-02-21 - Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee [S3494 Detail]
Download: New_Jersey-2018-S3494-Introduced.html
Sponsored by:
Senator JOSEPH P. CRYAN
District 20 (Union)
SYNOPSIS
Provides gross income tax credit for certain taxpayers who pay tuition costs for nurse aide in long-term care facilities training program.
CURRENT VERSION OF TEXT
As introduced.
An Act providing a credit against the gross income tax for certain tuition costs and supplementing 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 one-time credit against the tax otherwise due pursuant the "New Jersey Gross Income Tax Act," N.J.S.A.54:1-1 et seq., in an amount equal to the tuition costs paid by the taxpayer for a nurse aide in long-term care facilities training program, up to a maximum credit of $1,000. For the purposes of this section, a "nurse aide in long-term care facilities training program" means a training program based on the New Jersey Curriculum for Nurse Aide Personnel in Long-Term Care Facilities; offered by an educational institution, a facility, or a proprietary program; and approved by the Department of Health.
b. A credit allowed pursuant this section shall be claimed by the taxpayer in the taxable year following the completion by the taxpayer, or a dependent of a taxpayer, of a nurse aide in long-term care facilities training program and 12 consecutive months of employment as a Certified Nursing Aide at a long-term care facility licensed by the Department of Health.
c. If the amount of the credit allowed pursuant to subsection a. of this section for a taxable year, together with any other payments or credits against the tax, reduces the tax liability otherwise due for the taxable year to zero, any amount of credit remaining shall be paid to the taxpayer as a refund of an overpayment of tax pursuant to N.J.S.A.54A:9-7; provided, however, that subsection (f) of that section, concerning the allowance of interest, shall not apply.
d. The Director of the Division of Taxation in the Department of the Treasury shall promulgate procedures and forms by which a taxpayer may certify that the taxpayer has qualified for the credit under this section.
2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2019.
STATEMENT
This bill seeks to encourage New Jersey residents to pursue a career as a Certified Nursing Aide (CNA) by providing financial assistance in the form of a tax credit for costs associated with training. Currently in the State, nursing homes are recruiting and hiring CNAs to fill approximately 1,800 open full- and part-time positions. CNAs are critical to the provision of quality care in the long-term care setting as they provide basic and essential care on a daily basis. In order to meet the current and future demands for these workers, it is imperative that new CNAs be trained to alleviate the increasingly acute workforce shortage.
This bill creates a one-time gross income tax credit, up to a maximum of $1,000, for taxpayers who have paid tuition costs for a nurse aide in long-term care facilities training program. As defined in the bill, a "nurse aide in long-term care facilities training program" means a training program based on the New Jersey Curriculum for Nurse Aide Personnel in Long-Term Care Facilities; offered by an educational institution, a facility, or a proprietary program; and approved by the Department of Health pursuant to regulation.
Under the bill, a credit can be claimed by a taxpayer in the taxable year following the completion by the taxpayer, or a dependent of a taxpayer, of a nurse aide in long-term care facilities training program and 12 consecutive months of employment as a Certified Nursing Aide at a long-term care facility licensed by the Department of Health. This tax credit is refundable.
