S 1059 — Allows corporation business tax and gross income tax credits to businesses paying a salary differential to National Guard members or reservists on active duty.
Last action — REF SBA
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1Introduced
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2In Committee
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3Passed Senate
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4Passed General Assembly
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5To Executive
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6Enacted
This bill has been introduced in the Senate. Introduced January 13, 2026. It must pass committee before a floor vote.
Next likely step: a committee referral and hearing.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Introduced
Current position in the legislative process.
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4 sponsors
2 primary, 2 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (2 D · 2 R) — cross-party backing.
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Cleared a recorded vote
Passed 1 recorded vote so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
The bill allows tax credits for businesses that support National Guard members on active duty.
This legislation enables businesses to receive tax credits if they provide a salary differential to National Guard members or reservists when they are on active duty. The measure aims to support those who serve in the military by easing the financial burden on businesses that continue to pay their employees during deployment.
What this means for you
- Small Business: This means potential financial relief for small businesses that support employees called to active duty by offering salary differentials.
Summary
Natl. Guard, active duty-allows corp. bus. tax credit paying salary differential
Bill Text
- Introduced View text Current html December 30, 2025
Action History
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REF SBA
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REP 2RS
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INT 1RS REF SMV
Sponsors
- Carmen F. Amato Jr. · Cosponsor
- Parker Space · Cosponsor
- Shirley K. Turner · Primary
- Nilsa I. Cruz-Perez · Primary
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 2 co-sponsors · 116 not signed on
Sponsors (2)
- Turner, Shirley K. Democrat
- Cruz-Perez, Nilsa I. Democrat
Co-sponsors (2)
- Amato Jr., Carmen F. Republican
- Space, Parker Republican
Not signed on (116)
116 members have not signed on to this bill.
Show all 116 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 3 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 5 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Cruz-Perez, Nilsa I. | Democrat | Yea |
| Mukherji, Raj | Democrat | Yea |
| Wimberly, Benjie E. | Democrat | Yea |
| Space, Parker | Republican | Yea |
| Tiver, Latham | Republican | Yea |
Subjects
Frequently asked questions
- What does S 1059 do?
- Natl. Guard, active duty-allows corp. bus. tax credit paying salary differential
- Who sponsors S 1059?
- S 1059 is sponsored by Amato Jr., Carmen F. (Republican), Space, Parker (Republican), Turner, Shirley K. (Democrat), and Cruz-Perez, Nilsa I. (Democrat).
- What is the current status of S 1059?
- This bill has been introduced in the Senate. Introduced January 13, 2026. It must pass committee before a floor vote.
- Where can I track S 1059?
- Track S 1059 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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