New Jersey 222nd Legislature Status: Introduced 4 D cosponsors

S 3214 — Establishes "New Jersey Earn and Learn Program;" provides tax credits for employers providing structured apprenticeships and paid internships.

Last action — REF SBA

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed General Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced January 28, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based 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

Advancing 34% · moderate confidence

  • Introduced

    Current position in the legislative process.

  • 4 sponsors

    2 primary, 2 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (4 D).

  • 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.

Summary

Earn and Learn Program-establish; provide tax credits for certain employers

Bill Text

What changed in the latest version

26 added · 26 removed

Plain-language change summary

The changes to Bill S 3214 include a new provision stating that a building and construction trade business is not eligible to receive a tax credit under the “New Jersey Earn and Learn Program.” Additionally, a definition for "building and construction trade business" has been added, specifying that it refers to employers engaged in activities within Sector 23 (Construction) of the North American Industry Classification System. These adjustments clarify eligibility for tax credits and define the type of businesses excluded from participating in the program.

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S3214 SENATE, No.
S3214 1R [First Reprint] SENATE, No.
Senator  TROY SINGLETON District 7 (Burlington)         SYNOPSIS      Establishes “New Jersey Earn and Learn Program;” provides tax credits for employers providing structured apprenticeships and paid internships.
Senator  TROY SINGLETON Senator  JAMES BEACH District 6 (Burlington and Camden) District 7 (Burlington)   Co-Sponsored by:
  CURRENT VERSION OF TEXT      As introduced.
Senators McKnight and Turner         SYNOPSIS      Establishes “New Jersey Earn and Learn Program;” provides tax credits for employers providing structured apprenticeships and paid internships.
  CURRENT VERSION OF TEXT      As reported by the Senate Labor Committee on March 2, 2026, with amendments.
     e.     As used in this section:
     e.     1Notwithstanding any law or regulation to the contrary, a building and construction trade business shall not be eligible to receive a tax credit under the “New Jersey Earn and Learn Program” established pursuant to this act.
     f.1   As used in this section:
     "Commissioner" means the Commissioner of Labor and Workforce Development.
     1“Building and construction trade business” means any employer engaged in activities classified within Sector 23 (Construction) of the North American Industry Classification System, including but not limited to, residential and commercial building construction, heavy and civil engineering construction, and specialty trade contractors.1      "Commissioner" means the Commissioner of Labor and Workforce Development.
       2.    a.         For privilege periods beginning in 2027, a taxpayer shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54.10A-5) in an amount equal to $3,000 for each individual enrolled in an apprenticeship or internship pursuant to the program established in section 1 of this act.
       2.    a.  For privilege periods beginning in 2027, a taxpayer shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54.10A-5) in an amount equal to $3,000 for each individual enrolled in an apprenticeship or internship pursuant to the program established in section 1 of this act.
       3.    a.         For taxable years beginning in 2027, a taxpayer shall be allowed a credit against the New Jersey gross income tax due pursuant to N.J.S.54A.1-1 et seq.
       3.    a.  For taxable years beginning in 2027, a taxpayer shall be allowed a credit against the New Jersey gross income tax due pursuant to N.J.S.54A.1-1 et seq.
    STATEMENT        This bill establishes the “New Jersey Earn and Learn Program” which provides tax credits to businesses to encourage apprenticeships and paid internships.  The bill allows for tax credits of up to $5,000 per individual enrollee per year for a period of up to three years.       The bill requires the Commissioner of Labor and Workforce Development to engage with the Department of Education and the Economic Development Authority to create the program to maximize the impact of the program and further the use of apprenticeships and internships to encourage workforce development.
     The bill provides a base $3,000 tax credit for each apprenticeship or internship enrollee, with additional credits available for small business, minority owned businesses and conversion of enrollees into full-time positions.
     The Director of the Division of Taxation will develop the application process and details of the tax credit process, and the Department of Labor and Workforce Development will create an annual report on the effectiveness of the program.
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  • Amended View text Current html March 03, 2026
  • Introduced View text html January 29, 2026

Action History

  1. REF SBA

  2. REP/SCA 2RS

  3. INT 1RS REF SLA

Sponsors

Sponsorship breakdown

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2 sponsors · 2 co-sponsors · 116 not signed on

Sponsors (2)

Co-sponsors (2)

Not signed on (116)

116 members have not signed on to this bill.

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"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation labor
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Frequently asked questions

What does S 3214 do?
Earn and Learn Program-establish; provide tax credits for certain employers
Who sponsors S 3214?
S 3214 is sponsored by McKnight, Angela V. (Democrat), Beach, James (Democrat), Singleton, Troy (Democrat), and Turner, Shirley K. (Democrat).
What is the current status of S 3214?
This bill has been introduced in the Senate. Introduced January 28, 2026. It must pass committee before a floor vote.
Where can I track S 3214?
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