In one paragraph
New Jersey's S2860 would establish an Artificial Intelligence Apprenticeship Program in the Department of Labor and Workforce Development, with corporation business tax and gross income tax credits for tax years beginning in 2026. The credit is one-half of a qualified apprentice's wages, capped at $5,000 per apprentice per period. Pre-filed for introduction in the 2026 session.
Plain-English summary, written with AI assistance. The official text controls.
What it means for business
Employers with qualifying AI apprentices could claim a credit of up to $5,000 per apprentice per period. Participation is optional.
Key provisions
- Program: the Department works with AI companies on apprenticeships in AI technology, data analytics and automation and informs employers about the credit
- Credit: one-half of wages paid to a qualified apprentice, up to $5,000 per apprentice per privilege period, against corporation business tax or gross income tax
- Qualified apprentice: unskilled or semi-skilled worker in the AI industry employed at least 20 calendar weeks in the period, for no more than four periods
- The Director sets the order of priority and application process; the credit cannot reduce liability below the statutory minimum
- Takes effect on the 30th day after enactment
Latest legislative action
Jan 13, 2026. Introduced in the Senate, Referred to Senate Labor Committee
Sponsors (showing 5 of 9)
| Name | Role |
|---|---|
| Beach, James | Primary |
| Gopal, Vin D | Primary |
| Greenstein, Linda R. | Primary |
| Holzapfel, James W. | Primary |
| McKnight, Angela V. | Primary |
Topics and industries
Related topics
Affected industries
This page is general information, not legal advice. Summaries are AI-assisted and may contain errors; read the statute for the controlling text and talk to a lawyer about your situation. Full disclaimer · Report an error