On January 6, 2014, the Senate introduced a bill (S153) that would provide incentives to small private sector employers that increase their workforce by hiring unemployed workers. Under the legislation, employers with 100 or fewer full-time employees that meet certain requirements would be eligible for a refundable tax credit against the corporation business tax or the gross income tax (whichever applies to the employer) for each eligible individual employed by the employer in this state on a full-time basis during a tax year. A previous version of this bill (S2211, covered in our March 2013 Issue) was conditionally vetoed by Governor Chris Christie on April 15, 2013.


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Ogletree Deakins’ employment lawyers are experienced in all aspects of employment law, from day-to-day advice to complex employment litigation.

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