S 3214 New Jersey Senate · 2026-2027 Regular Session

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

S 3214 creates the "New Jersey Earn and Learn Program" to provide tax credits for employers offering structured apprenticeships and paid internships that lead to permanent jobs. Employers receive a $3,000 tax credit per enrolled individual (apprentice or intern) for the first year, with an additional $1,000 available for small businesses, for enrollees from underrepresented groups, or if the enrollee secures full-time employment after completing the program. The program requires participants to maintain full-time employment for six months post-program and limits participation to three years per individual. These tax credits reduce the employer's corporation business tax or gross income tax.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 28, 2026 Last action Mar 2, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Reprint · 4 edits

MODERATE

The First Reprint of S3214 adds a new co-sponsor (Senator James Beach) and, most significantly, excludes building and construction trade businesses from eligibility for the New Jersey Earn and Learn Program tax credit. A new definition of 'building and construction trade business' was added, covering all employers in NAICS Sector 23 (Construction). This narrows the program's scope by removing an entire industry sector from participation.

Scope change

The bill's scope was narrowed: building and construction trade businesses (NAICS Sector 23) are now explicitly ineligible for the tax credit, removing an entire industry from the program's reach.

ELIGIBILITY

A new provision explicitly excludes building and construction trade businesses from receiving a tax credit under the New Jersey Earn and Learn Program, regardless of any other law or regulation to the contrary.

DEFINITION

Added definition of 'building and construction trade business' as any employer in NAICS Sector 23 (Construction), including residential and commercial building construction, heavy and civil engineering construction, and specialty trade contractors.

SCOPE

The program's eligible population is narrowed by removing the entire construction industry sector from tax credit eligibility.

TECHNICAL

Senator James Beach (District 6) added as co-sponsor along with Senators McKnight and Turner; version note updated to reflect Senate Labor Committee report on March 2, 2026.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 2, 2026

Committee

Referred to Senate Budget and Appropriations Committee

upper

Jan 28, 2026

Introduced

Introduced in the Senate, Referred to Senate Labor Committee

upper

2 primary · 2 co-sponsors