Establishes Artificial Intelligence Apprenticeship Program and artificial intelligence apprenticeship tax credit program.

S 3871 establishes an Artificial Intelligence Apprenticeship Program within New Jersey’s Department of Labor, connecting employers in the AI industry with apprentices for training in AI technology, data analytics, and automation. It also creates a tax credit allowing employers to claim up to $5,000 per qualified AI apprentice annually (based on half the apprentice’s wages, capped at $5,000). To qualify, apprentices must be unskilled or semi-skilled, employed for at least 20 weeks in a state-compliant program, and work in AI-related roles like software development or generative AI applications. The credit applies to both the state’s gross income tax and corporation business tax starting in 2026, supporting employer investment in workforce development.