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New Jersey bill creates tax credits up to $2,500 for employers hiring National Guard and reservists

Original title: Allows tax credits for employing members of NJ National Guard and members of reserve component of US Armed Forces.

Last action · January 13, 2026: Introduced, Referred to Assembly Commerce and Economic Development CommitteeSponsors: Brian Bergen and 3 others

Companion · S 3687same policy, Senate version
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

New Jersey employers can receive a tax credit of $1,500 or $2,500 for each employed member of the New Jersey National Guard or U.S. Armed Forces reserve, depending on the employee's deployment status. The measure applies to corporate business taxes and gross income taxes for taxable years beginning on or after enactment.

Why it matters

Local businesses hiring service members gain direct financial incentives that offset state tax liabilities, while military reservists and guardsmen may see expanded employment opportunities.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

New Jersey taxpayers and employers

Taxpayers become eligible for corporation business tax or gross income tax credits when employing qualified service members.

Directly affected

Members of the New Jersey National Guard and U.S. Armed Forces reserves

Employment opportunities may be affected by financial incentives provided to employers hiring them.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

How much is the tax credit for hiring a National Guard member who has returned from deployment?
The tax credit is $2,500 for each qualified service member who has completed or returned from a deployment or activation.
How do partnerships and S corporations claim the credit?
Partnerships and New Jersey S corporations do not claim the credit directly under the gross income tax; instead, the credit is allocated to partners or shareholders in proportion to their share of distributive or pro rata income.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 13, 2026HouseIntroduced
    Introduced, Referred to Assembly Commerce and Economic Development Committee

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Office of Administrative Law, Armed Forces of the United States, Division of Taxation and 2 more
OrganizationOffice of Administrative Law“Rules and regulations are filed here.”Map →
OrganizationArmed Forces of the United States“Reserve components qualify employers for tax credits.”Map →
OrganizationDivision of Taxation“Director authorized to adopt rules and regulations.”Map →
OrganizationDepartment of the Treasury“Houses the Division of Taxation.”Map →
OrganizationNew Jersey National Guard“Members qualify employers for tax credits.”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance50
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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