Bill Text: NJ S4257 | 2026-2027 | Regular Session | Introduced
Bill Title: 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.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced) 2026-05-14 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [S4257 Detail]
Download: New_Jersey-2026-S4257-Introduced.html
Sponsored by:
Senator BENJIE E. WIMBERLY
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).
(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.
