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Bill

A 2222

Enacts the wage payment integrity act

2025 Regular Session Introduced by Judy Griffin and 6 co-sponsors

Provides a refundable $1,000 NJ gross income tax credit for each staff member at licensed child care centers, with refunds if credit exceeds tax.

PRINT NUMBER 2222A
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WeVote Research Nonpartisan
Bill Summary · A 2222

Summary — A2222: “Wage Payment Integrity Act” (as introduced/printed A.2222A)

Status: Print Number 2222A
Introduced: January 9, 2024
Latest procedural actions: Referred to Assembly Children, Families & Food Security Committee (1/9/2024); referred to Labor (1/15/2025); amended and recommitted to Labor, print number 2222A (6/9/2025).
Primary sponsor: Jo Anne Simon. Cosponsors: Judy Griffin, Angelo Santabarbara, David McDonough, Karines Reyes, Karen McMahon, Manny De Los Santos. Companion bill: S2236.

Purpose

To provide a refundable New Jersey gross income tax credit of $1,000 to staff members who work at licensed child care centers, with the aim of supplementing employee compensation and supporting the child care workforce.

Key provisions

  • Allows a $1,000 credit against New Jersey gross income tax for each eligible staff member at a licensed child care center for the taxable year.
  • The credit is refundable: if the credit (plus other payments/credits) reduces tax liability to zero, any remaining credit is paid as a refund under N.J.S.54A:9-7. However, subsection (f) of N.J.S.54A:9-7 (allowance of interest) does not apply to these refunds.
  • Married couples filing jointly: each spouse may claim the $1,000 credit in the taxable year if individually eligible (i.e., both spouses working as eligible staff may each claim $1,000).
  • The Director of the Division of Taxation will prescribe the order of priority for applying this credit relative to other New Jersey gross income tax credits.

Definitions (selected)

  • “Child care center” — as defined in subsection b. of section 3 of P.L.1983, c.492 (C.30:5B-3).
  • “Staff member” — anyone employed by or working at a licensed child care center on a regularly scheduled basis during operating hours, including full‑time, part‑time, voluntary, contract, consulting, and substitute staff.

Who is affected

  • Primary beneficiaries: staff at licensed child care centers in New Jersey (across employment types listed).
  • State government: Division of Taxation will administer the credit; the State Treasury will experience reduced net tax receipts equal to total credits claimed (fiscal impact requires formal estimate).

Fiscal and implementation notes

  • The credit will reduce State gross income tax revenue; the bill does not include an appropriation or specified funding source. A fiscal estimate would be needed to quantify annual cost.
  • Administrative guidance will be required from the Division of Taxation (forms, priority rules, refund procedures).

Effective date

The act takes effect immediately and applies to taxable years beginning January 1 next following enactment.

Compiled from official sources — confirm details with the bill’s official record.

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