Bill Text: NJ A1100 | 2010-2011 | Regular Session | Introduced

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Bill Title: Provides gross income tax exclusion for income earned by completing qualified energy efficient and renewable energy job training.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2010-01-12 - Introduced, Referred to Assembly Commerce and Economic Development Committee [A1100 Detail]

Download: New_Jersey-2010-A1100-Introduced.html

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ASSEMBLY, No. 1100

STATE OF NEW JERSEY

214th LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION

 

 

Sponsored by:

Assemblywoman  DENISE M. COYLE

District 16 (Morris and Somerset)

Assemblyman  JOHN DIMAIO

District 23 (Warren and Hunterdon)

 

 

 

 

SYNOPSIS

     Provides gross income tax exclusion for income earned by completing qualified energy efficient and renewable energy job training.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel

  

An Act providing a gross income tax exclusion for income earned by completing qualified energy efficient and renewable energy job training, supplementing chapter 6 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.  Gross income shall not include amounts received as wages and salary earned by completing qualified energy efficient and renewable energy job training. 

     b.    As used in this section, "qualified energy efficient and renewable energy job training" means occupational skills training, classroom instruction and on-the-job training designed to enhance a taxpayer's ability to work in: (1) the energy efficient building, construction and retrofit industry; (2) the renewable electric power industry; (3) the energy efficient vehicle industry; (4) the biofuel industry; (5) environmentally sustainable deconstruction; and (6) manufacturing involving the production of environmentally sustainable products using environmentally sustainable processes and materials. 

     c.     The director in consultation with the Commissioner of the Department of Labor and Workforce Development and the President of the Board of Public Utilities shall promulgate rules and regulations in accordance with the "Administrative Procedure Act, P.L.1968, c.410 (C.52:14B-1 et seq.)" necessary to implement this section.

 

     2.    This act shall take effect immediately and apply to taxable years commencing after the date of enactment.

 

 

STATEMENT

 

     This bill provides a gross income tax exclusion for income earned by completing qualified energy efficient and renewable energy job training.  The purpose of the bill is to encourage taxpayers to seek out opportunities to equip themselves with the skills necessary to assist their employers in producing energy efficient and renewable energy solutions and products.

     The bill defines qualified energy efficient and renewable energy job training as occupational skills training, classroom instruction and on-the-job training designed to enhance a taxpayer's ability to work in: (1) the energy efficient building, construction and retrofit industry; (2) the renewable electric power industry; (3) the energy efficient vehicle industry; (4) the biofuel industry; (5) environmentally sustainable deconstruction; and (6) manufacturing involving the production of environmentally sustainable products using environmentally sustainable processes and materials.