TRENTON – The Senate Labor Committee advanced legislation sponsored by Senator Troy Singleton that would establish the "New Jersey Earn and Learn Program," providing tax credits to businesses that offer structured apprenticeships and paid internships leading to permanent employment.

The bill, S-3214, would create a program within the Department of Labor and Workforce Development, in consultation with the Department of Education and the New Jersey Economic Development Authority, to encourage sustained investment in earn-and-learn opportunities across the state.

"For too many New Jerseyans, the path to a good-paying job should not require taking on significant student debt," said Senator Troy Singleton (D-Burlington). "The Earn and Learn Program is about creating real alternatives to traditional higher education by supporting structured apprenticeships and paid internships that allow workers to gain skills, earn a paycheck, and transition into long-term careers."

Beginning in tax year 2027, the program would provide non-refundable tax credits of up to $5,000 per individual enrollee per year, for up to three years. Employers would receive a base tax credit of $3,000 for each apprenticeship or internship participant, with additional $1,000 credits available for small businesses, minority-owned businesses, and for converting participants into full-time employees.

An additional $1,000 credit would be available if the business employs fewer than 100 employees, if the enrollee belongs to a protected class that is underrepresented in the relevant career field, or if the company is majority-owned by an individual from a protected class that is underrepresented in that industry.

Employers could also qualify for an additional $1,000 credit if an apprentice completes certification requirements, transitions to full-time employment within 12 months, earns a salary comparable to that of similarly qualified workers, and maintains full-time employment for at least 6 months. Similar standards would apply for interns who are hired into full-time positions. The total value of credits claimed by a taxpayer would be capped at $500,000 per taxable year.

By offering ongoing tax credits tied to structured training and permanent employment outcomes, the legislation seeks to strengthen small business participation, expand access for non-college-bound workers, and promote greater equity in workforce development across New Jersey.

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