Establishes manufacturing machine and metal trade apprenticeship tax credit program.

This bill establishes a tax credit program for New Jersey manufacturing employers who train apprentices in machine and metal trades. It provides a credit equal to 50% of an apprentice's wages, up to $7,500 per apprentice per year, for hiring unskilled or semi-skilled workers in occupations like machinists, toolmakers, or moldmakers. To qualify, employers must provide structured training involving at least 1,500 hours of work per year, wage progression, and formal instruction leading to skilled worker status. The credit applies to both corporate business tax and gross income tax, is nonrefundable, and covers apprenticeship programs lasting up to four years.