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A134
ASSEMBLY, No. 134
STATE OF NEW JERSEY
222nd LEGISLATURE
�
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblyman AL BARLAS
District 40 (Bergen, Essex and Passaic)
Assemblyman CHRISTOPHER P. DEPHILLIPS
District 40 (Bergen, Essex and Passaic)
Co-Sponsored by:
Assemblyman Azzariti Jr.
SYNOPSIS
���� Provides gross income tax deduction for certain wages
of qualified health care professionals employed by health care entities.
CURRENT VERSION OF TEXT
���� Introduced Pending Technical Review by Legislative
Counsel.
��
An Act
providing a gross income tax deduction for qualified
health care professionals and supplementing chapter 3 of Title 54A of the New
Jersey Statutes.
����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:
���� 1.��� a.� A taxpayer who is a
qualified health care professional employed by a health care entity in the
State shall be allowed a deduction from the taxpayer�s gross income for the
taxable year in an amount equal to 25 percent of the hourly wages paid by the
health care entity to the taxpayer during the taxable year.
���� b.��� For purposes of this
subsection:
���� �Health care entity� means a
health care facility licensed pursuant to P.L.1971, c.136 (C.26:2H-1 et seq.),
a health maintenance organization authorized to operate pursuant to P.L.1973,
c.337 (C.26:2J-1 et seq.), a carrier which offers a managed care plan regulated
pursuant to P.L.1997, c.192 (C.26:2S-1 et seq.), a State or county psychiatric
hospital, a State developmental center, a staffing registry, or a home care
services agency as defined in section 1 of P.L.1947, c.262 (C.45:11-23).
���� �Qualified health care
professional� means an individual who is:
���� (1)� licensed as a registered
nurse, licensed practical nurse, advanced practice nurse, physician assistant,
or respiratory care practitioner pursuant to Title 45 of the Revised Statutes;
���� (2)� certified as a
homemaker-home health aide by the New Jersey Board of Nursing pursuant to paragraph
(24) of subsection d. of section 2 of P.L.1947, c.262 (C.45:11-24);
���� (3)� certified as a nurse aide
by the New Jersey Department of Health upon completion of a mandatory training
program; or
���� (4)� certified as a direct
support professional through the College of Direct Support, as administered by
the Boggs Center on Disability and Human Development, Rutgers, Robert Wood
Johnson Medical School.
���� 2.��� This act shall take
effect immediately and shall apply to taxable years beginning on or after
January 1 of the year next following the date of enactment.
STATEMENT
���� This bill provides a gross
income tax deduction related to certain wages earned by qualified health care
professionals employed by health care entities in the State.� Specifically, the
deduction would be equal to 25 percent of the hourly wages paid by a health
care entity to the qualified health care professional during the taxable year.
���� A �health care entity� is
defined under the bill as a licensed health care facility, an authorized health
maintenance organization, a carrier which offers a regulated managed care plan,
a State or county psychiatric hospital, a State developmental center, a
staffing registry, or a home care services agency.�
���� The bill also defines a
�qualified healthcare professional� as an individual who is: (1) licensed as a
registered nurse, licensed practical nurse, advanced practice nurse, physician
assistant, or respiratory care practitioner pursuant to Title 45 of the Revised
Statutes; (2) certified as a homemaker-home health aide by the New Jersey Board
of Nursing, (3) certified as a nurse aide by the New Jersey Department of
Health upon completion of a mandatory training program; or (4) certified as a
direct support professional through the College of Direct Support, as
administered by the Boggs Center on Disability and Human Development, Rutgers,
Robert Wood Johnson Medical School.