Establishes Housing Placement for Survivors Program to assist domestic violence survivors with temporary housing and provide tax credits to certain housing unit owners offering reduced rate to domestic violence survivors.

A4996

ASSEMBLY, No.
4996

STATE OF
NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MAY 7, 2026

Sponsored by:

Assemblyman� KENYATTA STEWART

District 35 (Bergen and Passaic)

SYNOPSIS

���� Establishes Housing
Placement for Survivors Program to assist domestic violence survivors with
temporary housing and provide tax credits to certain housing unit owners
offering reduced rate to domestic violence survivors.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act

establishing the Housing Placement for Survivors
Program in the Department of Children and Families and supplementing various
parts of the statutory law.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� As used in sections 1
through 6 of P.L. ,
c. (C. )
(pending before the Legislature as this bill):

���� �Certified Domestic Violence
Specialist� means a person who has fulfilled the requirements of certification
as a Domestic Violence Specialist established by the New Jersey Association of
Domestic Violence Professionals.

���� �Designated domestic violence
agency� means a county-wide organization with a primary purpose to provide
services to victims of domestic violence, and which provides services that
conform to the core domestic violence services profile as defined by the Division
of Child Protection and Permanency in the Department of Children and Families
and is under contract with the division for the express purpose of providing
such services.

���� �Domestic violence� means the
same as the term is defined in section 3 of the �Prevention of Domestic
Violence Act of 1991,� P.L.1991, c.261 (C.2C:25-19).

���� �Domestic violence survivor�
means an individual, including the child of an individual, who has been
subjected to domestic violence.

���� �Hotel� means a building or
portion of a building which is regularly used and kept open as such for the
lodging of guests.� �Hotel� shall include an apartment hotel, motel, inn, and
rooming or boarding house or club, whether or not meals are served, but shall
not include a transient accommodation.

���� �Obtained through a transient
space marketplace� means that payment for the accommodation is made through a transient
space marketplace, either directly or indirectly, regardless of which person or
entity receives the payment, and for which accommodation the contract is made
through a transient space marketplace.

���� �Professionally managed unit�
means a room, group of rooms, or other living or sleeping space for the lodging
of occupants in the State, that is offered for rent as a rental unit that does
not share any living or sleeping space with any other rental unit, and that is
directly or indirectly owned or controlled by a person offering for rent two or
more other units during the calendar year.

���� �Program� means the �Housing
Placement for Survivors Program� established pursuant to section 2 of
P.L. ,
c. (C. )
(pending before the Legislature as this bill).

���� �Qualifying housing unit�
means a residence or a room in a hotel or transient accommodation.

���� �Qualifying occupancy term�
means an occupancy term of not fewer than 30 consecutive days and not more than
180 consecutive days, during which term a reduced rate is offered for occupancy
by a domestic violence survivor.

���� �Reduced rate� means a
discount of at least 30 percent of the prevailing fair market short-term or
monthly rental rate for the qualifying housing unit that is occupied by a
domestic violence survivor for the duration of the qualifying occupancy term.

���� �Residence� means a house,
condominium, or other residential dwelling unit in a building or structure or
part of a building or structure that is designed, constructed, leased, rented,
let or hired out, or otherwise made available for use as a residence.�
Residence shall include an accessory dwelling unit, a professionally managed
rental unit, a non-professionally managed rental unit, and a rental unit
operated by a landlord that owns fewer than five units.

���� �Smart security camera� means
a system that enables the occupant to maintain in-residence and remote video
surveillance over the entrances to that residence.

���� �Transient accommodation�
means a room, group of rooms, or other living or sleeping space for the lodging
of occupants, including but not limited to residences or buildings used as
residences, that is obtained directly from the owner or obtained through a
transient space marketplace or is a professionally managed unit.� �Transient
accommodation� shall not include a hotel or hotel room or lease of real
property with a term of at least 180 consecutive days.

���� �Transient space marketplace�
means a marketplace or travel agency through which a person may offer transient
accommodations to customers and through which customers may arrange for
occupancies of transient accommodations.� �Transient space marketplace� shall
not include a marketplace or travel agency that exclusively offers transient
accommodations in the State owned by the owner of the marketplace or travel
agency.

���� 2.��� The Housing Placement
for Survivors Program is established in the Department of Children and Families
for the purpose of encouraging owners of certain qualifying housing units to
provide a reduced rate on rental payments for domestic violence survivors and
claim a tax credit based on a portion of the costs incurred for providing a
reduced rental rate.� The total value of tax credits approved by the Director
of the Division of Taxation in the Department of the Treasury shall not exceed
$15 million per fiscal year.� For the purpose of determining the aggregate
value of tax credits approved in a fiscal year, a tax credit shall be deemed to
have been approved for the fiscal year in which the owner of a qualifying
housing unit provided a domestic violence survivor with a reduced rate on
rental payments during a qualifying occupancy term.� If the authority approves
less than the total amount of tax credits authorized pursuant to this section
in a fiscal year, the remaining amount, plus any amounts remaining from
previous fiscal years, shall be added to the limit of subsequent fiscal years
until that amount of tax credits are approved.� Any unapproved or recaptured
portion of tax credits during any fiscal year shall be available in succeeding fiscal
years.

���� 3.��� a.� The Commissioner of
the Department of Children and Families, in coordination with the Commissioner
of the Department of Community Affairs, shall establish and maintain a current
registry of all qualifying housing units available throughout the State that
are certified pursuant to subsection b. of this section.� The registry shall
include the location of each qualifying housing unit and contact information
for the owner of the qualifying housing unit.� The registry shall be comprised
of qualifying housing units that have been certified to participate in the
program by the Division of Child Protection and Permanency in the Department of
Children and Families pursuant to subsection b. of this section.� The registry
shall only be made available to designated domestic violence agencies
throughout the State.

���� b.��� (1)� The Division of
Child Protection and Permanency in the Department of Children and Families
shall solicit applications from owners of qualifying housing units in the State
for certification as a qualifying housing unit under the program through
designated domestic violence agencies.� The owner of a qualifying housing unit
may submit an application to the designated domestic violence agency in the
county in which the qualifying housing unit is located for certification, which
application shall include such information and documentation as deemed
necessary by the Commissioner of the Department of Children and Families,
including:

���� (a)�� the prevailing
fair-market short-term or monthly rental rate that the owner typically charges
for occupancy of the qualifying housing unit;

���� (b)�� the reduced rate the
owner proposes to charge for occupancy of the qualifying housing unit by a
domestic violence survivor;

���� (c)�� the duration of the
qualifying occupancy term that the owner proposes to offer to a domestic
violence survivor;

���� (d)�� documentation verifying
that the qualifying housing unit is equipped with security features, including,
but not limited to, a deadbolt lock and, if the qualifying housing unit is
directly accessible from the street, a working smart security camera or video
doorbell, at each entrance to the residence; and

���� (e)�� any additional
documentation that the Commissioner of the Department of Children and Families
deems necessary.

���� c.���� Upon receipt of an
application pursuant to paragraph (1) of subsection b. of this section, the
director of a designated domestic violence agency or Certified Domestic
Violence Specialist shall review the application, interview the owner of the
qualifying housing unit, and authorize an inspection of the qualifying housing
unit for purposes of certifying whether the qualifying housing unit may be included
on the registry for housing placement.� Existing State housing assistance
programs and domestic violence service providers may assist the reviewing
agency or specialist in assessing the fitness of the qualifying housing unit
under the objectives of the program pursuant to subsection b. of this section.

���� d.��� Upon approval of an
application submitted pursuant to this section, the director of a designated
domestic violence agency or Certified Domestic Violence Specialist that has
reviewed an application pursuant to subsection c. of this section shall issue
written certification to the owner of a qualifying housing unit and transmit a
copy of the certification to the Commissioner of the Department of Children and
Families for purposes of maintaining the registry established pursuant to
section 3 of P.L. , c. (C. )
(pending before the Legislature as this bill).

���� e.���� Owners certified to
participate in the Housing Placement for Survivors Program shall not be subject
to additional liability outside their normal course of business, provided that
all requirements for certification as a qualifying housing unit are maintained
during the duration of a domestic violence survivor�s occupation of a residence
under the terms of the program.

���� 4.��� The Commissioner of the
Department of Children and Families shall establish prioritization guidelines
to ensure that domestic violence survivors that are exiting emergency shelters
or transitional housing and domestic violence survivors that are imminently
susceptible to homelessness or displacement are given priority consideration
and expedited placement in a qualifying housing unit on the registry maintained
pursuant to section 3 of P.L. ,
c. (C. )
(pending before the Legislature as this bill).� Such expedited placement shall
be required to be made within 24 hours, or in the following 24 hours
thereafter, of the emergent notice for expedited placement for a domestic
violence survivor in critical need.� A domestic violence survivor may be
professionally placed into a qualifying housing unit under the program on an
emergent basis.

���� 5.��� The Commissioner of the
Department of Children and Families, in consultation with the Director of the Division
of Taxation in the Department of the Treasury, shall prepare and issue an
annual report to the Governor and, pursuant to section 2 of P.L.1991, c.164
(C.52:14-19.1), to the Legislature on the performance of and participation in
the Housing Placement for Survivors Program, including, but not limited to:�
the number of participants and housing placements; the average duration of
housing; the rate of transition to permanent housing; and the estimated cost
savings compared to emergency shelter utilization.

���� 6.��� a.� The Department of
Children and Families shall adopt, pursuant to the �Administrative Procedure
Act,� P.L.1968, c.410 (C.52:14B-1 et seq.), rules and regulations consistent
with the purposes of P.L. ,
c. (C. ) (pending
before the Legislature as this bill) concerning the Housing Placement for
Survivors Program.

���� b.��� The Department of Human
Services shall adopt, pursuant to the �Administrative Procedure Act,� P.L.1968,
c.410 (C.52:14B-1 et seq.), rules and regulations consistent with the purposes
of P.L. ,
c. (C. ) (pending
before the Legislature as this bill) concerning the Housing Placement for
Survivors Program.� The Department of Human Services shall include in its rules
and regulations, at a minimum, the standards and procedures for certifying a
qualifying housing unit for inclusion on the registry established pursuant to
section 3 of P.L. ,
c. (C. ) (pending
before the Legislature as this bill).

���� 7.��� a.�
(1) �A taxpayer that owns a qualifying housing unit currently
listed on the registry established pursuant to section 3 of
P.L. ,
c. (C. )
(pending before the Legislature as this bill) 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 determined pursuant to paragraph (2) of this subsection, for each
qualifying housing unit that the taxpayer rents to a domestic violence
survivor, during the privilege period, for a qualifying occupancy term at a
reduced rate, provided that the total credit shall not exceed $30,000 per
privilege period.

���� (2)�� The amount of the credit
authorized pursuant to this section shall be equal to $250 per month of each
qualifying occupancy term during the privilege period.� The amount of the
credit authorized shall be increased by $100 for each additional month of the
qualifying occupancy term that exceeds 90 days.� The total amount of the credit
authorized pursuant to this section shall not exceed $3,000 for each qualifying
housing unit per privilege period.

���� b.��� To claim the credit allowed
pursuant to this section, the taxpayer shall attach to any return which the
taxpayer is required to file under P.L.1945, c.162 (C.54:10A-1 et seq.)
documentation, in a form and manner prescribed by the director, substantiating
that the taxpayer met the requirements of this section, which shall include, but
not be limited to:

���� (1)�� documentation from a
Certified Domestic Violence Specialist or the director of a designated domestic
violence agency certifying that the occupant of the qualifying housing unit for
which the credit is claimed qualifies as a domestic violence survivor, or
documentation from a domestic violence service provider licensed in this State
attesting its referral to the qualifying housing unit for which the credit is
claimed;

���� (2)�� itemized receipts,
invoices, or contracts for each qualifying housing unit that identifies the
duration of the qualifying occupancy term and the reduced rate charged to the
domestic violence survivor;

���� (3)�� the prevailing fair market
short-term or monthly rental rate otherwise charged for occupancy of the
qualifying housing unit;

���� (4)�� any additional
information or documentation that the director deems necessary.

���� c.���� No credit shall be
allowed pursuant to this section for a qualifying housing unit that
simultaneously receives a separate housing subsidy from the State for the same
occupancy period.

���� d.��� The order of priority of
the application of the credits allowed pursuant to this section and any other
credits allowed by law shall be as prescribed by the director.� The amount of
the credits applied under this section against the corporation business tax
liability of the taxpayer for a privilege period, together with any other
credits allowed by law, shall not exceed 50 percent of the tax liability
otherwise due and shall not reduce the tax liability to an amount less than the
statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162
(C.54:10A-5).� The amount of the credit allowable under this section which
cannot be used to reduce the taxpayer�s corporation business tax liability for a
privilege period due to the limitations of this section may be carried forward
and applied to the earliest available use in any of the 10 privilege periods next
following the privilege period for which the credits are allowed.

���� e.���� As used in this
section:

���� �Certified Domestic Violence
Specialist� means a person who has fulfilled the requirements of certification
as a Domestic Violence Specialist established by the New Jersey Association of
Domestic Violence Professionals.

���� �Designated domestic violence
agency� means a county-wide organization with a primary purpose to provide
services to victims of domestic violence, and which provides services that
conform to the core domestic violence services profile as defined by the Division
of Child Protection and Permanency in the Department of Children and Families
and is under contract with the division for the express purpose of providing
such services.

���� �Domestic violence� means the
same as the term is defined in section 3 of the �Prevention of Domestic
Violence Act of 1991,� P.L.1991, c.261 (C.2C:25-19).

���� �Domestic violence survivor�
means an individual, including the child of an individual, who has been
subjected to domestic violence.

���� �Hotel� means a building or
portion of a building which is regularly used and kept open as such for the
lodging of guests.� �Hotel� shall include an apartment hotel, motel, inn, and
rooming or boarding house or club, whether or not meals are served, but shall
not include a transient accommodation.

���� �Obtained through a transient
space marketplace� means that payment for the accommodation is made through a transient
space marketplace, either directly or indirectly, regardless of which person or
entity receives the payment, and for which accommodation the contract is made
through a transient space marketplace.

���� �Professionally managed unit�
means a room, group of rooms, or other living or sleeping space for the lodging
of occupants in the State, that is offered for rent as a rental unit that does
not share any living or sleeping space with any other rental unit, and that is
directly or indirectly owned or controlled by a person offering for rent two or
more other units during the calendar year.

���� �Qualifying housing unit�
means a residence or a room in a hotel or transient accommodation.

���� �Qualifying occupancy term�
means an occupancy term of not fewer than 30 consecutive days and not more than
180 consecutive days, during which term a reduced rate is offered for occupancy
by a domestic violence survivor.

���� �Reduced rate� means a
discount of at least 30 percent of the prevailing fair-market short-term or
monthly rental rate for the qualifying housing unit that is occupied by a
domestic violence survivor for the duration of the qualifying occupancy term.

���� �Residence� means a house,
condominium, or other residential dwelling unit in a building or structure or
part of a building or structure that is designed, constructed, leased, rented,
let or hired out, or otherwise made available for use as a residence.�
Residence shall include an accessory dwelling unit, a professionally managed
rental unit, a non-professionally managed rental unit, and a rental unit
operated by a landlord that owns fewer than five units.

���� �Smart security camera� means
a system that enables the occupant to maintain in-residence and remote video
surveillance over the entrances to that residence.

���� �Transient accommodation�
means a room, group of rooms, or other living or sleeping space for the lodging
of occupants, including but not limited to residences or buildings used as
residences, that is obtained directly from the owner or obtained through a
transient space marketplace or is a professionally managed unit.� �Transient
accommodation� shall not include a hotel or hotel room or lease of real
property with a term of at least 180 consecutive days.

���� �Transient space marketplace�
means a marketplace or travel agency through which a person may offer transient
accommodations to customers and through which customers may arrange for
occupancies of transient accommodations.� �Transient space marketplace� shall
not include a marketplace or travel agency that exclusively offers transient
accommodations in the State owned by the owner of the marketplace or travel
agency.

���� 8.��� a.� (1) �A taxpayer that
owns a qualifying housing unit currently listed on the registry established
pursuant to section 3 of P.L. ,
c. (C. )
(pending before the Legislature as this bill) shall be allowed a credit against
the tax otherwise due under the �New Jersey Gross Income Tax,� N.J.S.54A:1-1 et
seq., in an amount determined pursuant to paragraph (2) of this subsection, for
each qualifying housing unit that the taxpayer rents to a domestic violence
survivor during the taxable year, for a qualifying occupancy term at a reduced
rate, provided that the total credit shall not exceed $30,000 per taxable year.

���� (2)�� The amount of the credit
authorized pursuant to this section shall be equal to $250 per month of each
qualifying occupancy term during the taxable year.� The amount of the credit
authorized shall be increased by $100 for each additional month of the
qualifying occupancy term that exceeds 90 days.� The total amount of the credit
authorized pursuant to this section shall not exceed $3,000 for each qualifying
housing unit per taxable year.

���� b.��� To claim the tax credit allowed
pursuant to this section, the taxpayer shall attach to any return which the
taxpayer is required to file under N.J.S.54A:1-1 et seq. documentation, in a
form and manner prescribed by the director, substantiating that the taxpayer
met the requirements of this section, which shall include, but not be limited
to:

���� (1)�� documentation from a
Certified Domestic Violence Specialist or the director of a designated domestic
violence agency certifying that the occupant of the qualifying housing unit for
which the credit is claimed qualifies as a domestic violence survivor, or
documentation from a domestic violence service provider licensed in this State
attesting its referral to the qualifying housing unit for which the credit is
claimed;

���� (2)�� itemized receipts,
invoices, or contracts for each qualifying housing unit that identifies the
duration of the qualifying occupancy term and the reduced rate charged to the
domestic violence survivor;

���� (3)�� the prevailing fair
market short-term or monthly rental rate otherwise charged for occupancy of the
qualifying housing unit;

���� (4)�� any additional
information or documentation that the director deems necessary.

���� c.���� No credit shall be
allowed pursuant to this section for a qualifying housing unit that
simultaneously receives a separate housing subsidy from the State for the same
occupancy period.

���� d.��� A business entity that
is classified as a partnership for federal income tax purposes shall not be
allowed the credit directly under N.J.S.54A:1-1 et seq., but the amount of
credit of the taxpayer in respect of a distributive share of partnership income
shall be determined by allocating to the taxpayer that proportion of the credit
acquired by the partnership that is equal to the taxpayer's share, whether or
not distributed, of the total distributive income or gain of the partnership
for its taxable year ending within or with the taxpayer's taxable year.

���� e.���� A taxpayer that is a
New Jersey S corporation shall not be allowed the credit directly under
N.J.S.54A:1-1 et seq., but the amount of credit of a taxpayer in respect of a
pro rata share of S corporation income shall be determined by allocating to the
taxpayer that proportion of the credit acquired by the New Jersey S corporation
that is equal to the taxpayer's share, whether or not distributed, of the total
pro rata share of S corporation income of the New Jersey S corporation for its
privilege period ending within or with the taxpayer's taxable year.

���� f.���� The order of priority
of the application of the credit allowed in accordance with this section and
any other credits allowed by law against the tax otherwise due for the taxable
year under N.J.S.54A:1-1 et seq. shall be as prescribed by the director.� The
amount of credit allowed in accordance with this section that is applied
against the tax liability of the taxpayer for a taxable year, together with any
other credits allowed against the tax imposed pursuant to N.J.S.54A:1-1 et
seq., shall not reduce the tax liability otherwise due to an amount less than
zero.� The amount of any tax credit allowed in accordance with this section
that cannot be applied against the tax liability of the taxpayer for a taxable
year due to the limitations and conditions of this subsection may be carried
forward, and used by the taxpayer against the tax imposed pursuant to
N.J.S.54A:1-1 et seq. in any of the 10 taxable years next following the taxable
years for which the credit is allowed.

���� g.��� As used in this section:

���� �Certified Domestic Violence
Specialist� means a person who has fulfilled the requirements of certification
as a Domestic Violence Specialist established by the New Jersey Association of
Domestic Violence Professionals.

���� �Designated domestic violence
agency� means a county-wide organization with a primary purpose to provide
services to victims of domestic violence, and which provides services that
conform to the core domestic violence services profile as defined by the Division
of Child Protection and Permanency in the Department of Children and Families
and is under contract with the division for the express purpose of providing
such services.

���� �Domestic violence� means the
same as the term is defined in section 3 of the �Prevention of Domestic
Violence Act of 1991,� P.L.1991, c.261 (C.2C:25-19).

���� �Domestic violence survivor�
means an individual, including the child of an individual, who has been
subjected to domestic violence.

���� �Hotel� means a building or
portion of a building which is regularly used and kept open as such for the
lodging of guests.� �Hotel� shall include an apartment hotel, motel, inn, and
rooming or boarding house or club, whether or not meals are served, but shall
not include a transient accommodation.

���� �Obtained through a transient
space marketplace� means that payment for the accommodation is made through a
transient space marketplace, either directly or indirectly, regardless of which
person or entity receives the payment, and for which accommodation the contract
is made through a transient space marketplace.

���� �Professionally managed unit�
means a room, group of rooms, or other living or sleeping space for the lodging
of occupants in the State, that is offered for rent as a rental unit that does
not share any living or sleeping space with any other rental unit, and that is
directly or indirectly owned or controlled by a person offering for rent two or
more other units during the calendar year.

���� �Qualifying housing unit�
means a residence or a room in a hotel or transient accommodation.

���� �Qualifying occupancy term�
means an occupancy term of not fewer than 30 consecutive days and not more than
180 consecutive days, during which term a reduced rate is offered for occupancy
by a domestic violence survivor.

���� �Reduced rate� means a
discount of at least 30 percent of the prevailing fair-market short-term or
monthly rental rate for the qualifying housing unit that is occupied by a
domestic violence survivor for the duration of the qualifying occupancy term.

���� �Residence� means a house,
condominium, or other residential dwelling unit in a building or structure or
part of a building or structure that is designed, constructed, leased, rented,
let or hired out, or otherwise made available for use as a residence.�
Residence shall include an accessory dwelling unit, a professionally managed
rental unit, a non-professionally managed rental unit, and a rental unit
operated by a landlord that owns fewer than five units.

���� �Smart security camera� means
a system that enables the occupant to maintain in-residence and remote video
surveillance over the entrances to that residence.

���� �Transient accommodation�
means a room, group of rooms, or other living or sleeping space for the lodging
of occupants, including but not limited to residences or buildings used as
residences, that is obtained directly from the owner or obtained through a
transient space marketplace or is a professionally managed unit.� �Transient
accommodation� shall not include a hotel or hotel room or lease of real
property with a term of at least 180 consecutive days.

���� �Transient space marketplace�
means a marketplace or travel agency through which a person may offer transient
accommodations to customers and through which customers may arrange for
occupancies of transient accommodations.� �Transient space marketplace� shall
not include a marketplace or travel agency that exclusively offers transient
accommodations in the State owned by the owner of the marketplace or travel
agency.

���� 9.��� This act shall take
effect immediately and apply to privilege periods and taxable years beginning
on or after January 1 of the year next following the date of enactment.

STATEMENT

���� This bill establishes the
Housing Placement for Survivors Program to assist domestic violence survivors
in securing temporary housing.� Specifically, the bill would provide
corporation business tax and gross income tax credits to owners of certain
housing units that offer reduced rates to domestic violence survivors on rental
payments for those units.

���� Under the bill, the
Commissioner of the Department of Children and Families would be required to
establish the Housing Placement for Survivors Program within the department.�
The program would be established to provide temporary housing, sometimes in expedited
circumstances, to domestic violence survivors in need of such services.� The
program would be run in cooperation with designated domestic violence agencies
at the county level to coordinate placement for domestic violence survivors to
places best suited for the individual�s needs.

���� Under the program, domestic
violence survivors would receive reduced rental rates from owners of qualifying
housing units that are certified to participate in the program.� A �qualifying
housing unit� is defined as a residence, room in a hotel, or transient
accommodation. The owners of those units would receive tax credits based upon
the costs associated with providing reduced rates to incentivize participation
in the program.� The total value of tax credits approved by the Director of the
Division of Taxation for the program would not exceed $15 million per fiscal
year, although unexpended balances from this authorization would be allowed to
carryover into subsequent fiscal years.

���� In order to receive a tax
credit and participate in the program, the owner of a qualifying housing unit
would be required to submit an application for certification as a provider of
reduced rate units and for inclusion on a registry made available to assist in
the placement of survivors.� The Division of Child Protection and Permanency in
the Department of Children and Families would be required to solicit
applications through designated domestic violence agencies.

���� The owner of a qualifying
housing unit would be required to submit an application for certification to
the designated domestic violence agency in the county in which the housing unit
is located.� The bill defines �designated domestic violence agency� to mean a
county-wide organization with a primary purpose to provide services to victims
of domestic violence, and which provides services that conform to the core
domestic violence services profile as defined by the Division of Child
Protection and Permanency in the Department of Children and Families and is
under contract with the division for the express purpose of providing such
services.

���� The application would include
such information and documentation as deemed necessary by the Commissioner of
the Department of Children and Families, including:� (1) the prevailing fair
market short-term or monthly rental rate that the owner typically charges for
occupancy of the qualifying housing unit; (2) the reduced rate the owner
proposes to charge for occupancy of the qualifying housing unit by a domestic
violence survivor; (3) the duration of the qualifying occupancy term that the
owner proposes to offer to a domestic violence survivor; (4) documentation
verifying that the qualifying housing unit is equipped with security features,
including, but not limited to, a deadbolt lock and, if the qualifying housing
unit is directly accessible from the street, a working smart security camera or
video doorbell, at each entrance to the residence; and (5) any additional
documentation that the Commissioner of the Department of Children and Families
deems necessary.� Upon approval of an application, written certification would
be issued to the owner of a qualifying housing unit and a copy of the
certification would be transmitted to the Commissioner of the Department of
Children and Families for purposes of maintaining the registry established under
the bill.

���� In order to claim a tax
credit, a taxpayer would be required to attach documentation to their tax
return substantiating that the taxpayer met the requirements of the bill,
including, but not limited to:� (1) documentation from a Certified Domestic
Violence Specialist or the director of a designated domestic violence agency
certifying that the occupant of the qualifying housing unit for which the
credit is claimed qualifies as a domestic violence survivor, or documentation
from a domestic violence service provider licensed in this State attesting its
referral to the qualifying housing unit for which the credit is claimed; (2)
itemized receipts, invoices, or contracts for each qualifying housing unit that
identifies the duration of the qualifying occupancy term and the reduced rate
charged to the domestic violence survivor; (3) the prevailing fair market
short-term or monthly rental rate otherwise charged for occupancy of the
qualifying housing unit; and (4) any additional information or documentation
that the director deems necessary.

���� A taxpayer would be allowed to
claim a tax credit for each qualifying housing unit that is owned by the
taxpayer and rented at a reduced rate to a domestic violence survivor for a
qualifying occupancy term of at least 30 consecutive days but not more than 180
consecutive days.� Under the bill, a �reduced rate� is defined as a discount of
at least 30 percent of the prevailing fair market short-term or monthly rental
rate for the qualifying housing unit that is occupied by a domestic violence
survivor.� The amount of the credit would be equal to $250 per month of each
qualifying occupancy term rented to a domestic violence survivor during the tax
period, plus an additional $100 per additional month of the qualifying
occupancy term that exceeds 90 days, although the tax credit cannot exceed
$3,000 per tax period for each qualifying housing unit.� The maximum credit
that a corporation business taxpayer or gross income taxpayer could claim would
be $30,000 per tax period.

���� Under the bill a domestic
violence survivor is defined as an individual, including the child of an
individual, who has been subjected to domestic violence.

���� Under the bill, the
Commissioner of the Department of Children and Families would be required to
establish prioritization guidelines to ensure that domestic violence survivors
that are exiting emergency shelters or transitional housing and domestic violence
survivors that are at imminent susceptibility to homelessness or major
displacement are given priority consideration and expedited placement under the
provisions of the Housing Placement for Survivors Program within 48 hours of
the emergent need for expedited placement.� Additionally, owners certified to
participate in the Housing Placement for Survivors Program would not be subject
to additional liability outside their normal course of business as long as all
requirements for certification as a qualifying housing unit are maintained
during the duration of a domestic violence survivor�s occupation of a residence
under the terms of the program.

���� The bill also requires the
Department of Children and Families, in consultation with the Division of
Taxation, to prepare and issue an annual report to the Governor and Legislature
on the performance of and participation in the Housing Placement for Survivors
Program, including, but not limited to:� the number of participants and housing
placements; the average duration of housing; the rate of transition to
permanent housing; and the estimated cost savings compared to emergency shelter
utilization.

���� This bill is intended to
create a public-private housing pathway to rapidly transition domestic violence
survivors from crisis to stable housing, while reducing reliance on emergency
shelters and lowering long-term State costs.