Provides gross income tax credit for certain taxpayers who pay tuition costs for nurse aide in long-term care facilities training program.

This bill creates a one-time tax credit of up to $1,000 for New Jersey taxpayers who pay tuition for a state-approved nurse aide training program in long-term care facilities. To qualify, taxpayers (or their dependents) must complete the training and work as a Certified Nursing Aide for 12 consecutive months at a facility licensed by the New Jersey Department of Health. The credit is refundable, meaning any unused portion is paid back as a tax refund if it reduces tax liability to zero. It applies to taxable years beginning January 1, 2019, and later.