New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A4359

Introduced
2/19/26  

Caption

Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

Impact

If enacted, A4359 would amend existing New Jersey tax laws to introduce a new credit system that targets businesses employing those affected by automation. The bill specifies conditions under which businesses could qualify for the credit, including a mandate that the employee must be hired for at least seven months during the privilege period. The maximum allowable credit would not exceed $2,500 per employee per privilege period. This financial relief could encourage companies to re-hire and support workers displaced by technological advancements, promoting workforce stability.

Summary

Assembly Bill A4359 is a proposed legislation in New Jersey aimed at providing financial incentives for businesses employing individuals who have lost their jobs due to automation. The bill allows companies with headquarters in New Jersey to claim a tax credit equal to 10% of the wages paid to these workers. The intention behind the bill is to support employment in the face of increasing automation, which poses a threat to jobs across various sectors. According to a report from the United Way of New Jersey, a high percentage of jobs, especially those paying under $20 per hour, are at considerable risk of being automated, thus justifying the need for such a measure.

Contention

While the bill aims to mitigate the negative impacts of automation on employment, there may be concerns regarding the dependence on tax incentives to resolve deeper economic challenges caused by rapidly advancing technology. Critics might argue that such measures don't address the root causes of job loss due to automation, nor do they guarantee sustained employment. Furthermore, the bill could face scrutiny over its scope and the actual efficacy of the proposed tax credits in creating lasting job opportunities.

Companion Bills

NJ S476

Same As Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ A1258

Carry Over Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

NJ S3046

Carry Over Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

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