New Jersey 2026-2027 Regular Session

New Jersey Senate Bill S3214

Introduced
1/28/26  
Refer
1/28/26  
Report Pass
3/2/26  

Caption

Establishes "New Jersey Earn and Learn Program;" provides tax credits for employers providing structured apprenticeships and paid internships.

Impact

The introduction of S3214 is expected to impact state laws regarding employment and tax credits significantly. Starting from 2027, the bill allows employers to receive a $3,000 tax credit for each individual enrolled in an apprenticeship or internship. An additional credit of $1,000 may be available for businesses that meet specific criteria, such as having fewer than 100 employees or employing individuals from underrepresented groups in their fields. This tiered approach to financial incentives aims to promote broader participation among varied business sectors while prioritizing the hiring of diverse candidates.

Summary

S3214, known as the 'New Jersey Earn and Learn Program,' aims to encourage the creation of structured apprenticeships and paid internships through tax credits for employers. The program will be administered by the Department of Labor and Workforce Development in coordination with the Department of Education and the New Jersey Economic Development Authority. Its primary objective is to incentivize businesses to hire individuals into these programs that ultimately lead to permanent employment positions. This legislation represents a significant effort to bolster workforce development in New Jersey by providing financial benefits to participating employers.

Sentiment

The sentiment surrounding S3214 is largely supportive, especially among those advocating for enhanced employment opportunities and workforce development. Proponents argue that the bill will help address unemployment issues by providing a pathway for young and underrepresented individuals to gain valuable work experience, which can lead to permanent positions. However, there may be some contention regarding the exclusion of construction trade businesses from eligibility for these tax credits, which could raise concerns about equity among different sectors.

Contention

A notable point of contention in the discussions surrounding S3214 relates to its stipulation that businesses classified within the building and construction trades are not eligible to participate in the tax credit program. This exclusion has sparked concern among industry representatives who argue that it undermines potential job creation in one of the state’s critical sectors. Critics argue that this could result in a lack of equitable access to the benefits of the program and may lead to limited participation from an industry that plays a crucial role in the New Jersey economy.

Companion Bills

No companion bills found.

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