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Bill

A 4603

Establishes "Support for Victims of Domestic Violence Program"; incentivizes certain businesses to provide support to individuals who are victims of domestic violence.

2026-2027 Regular Session Introduced by Carol Murphy

Establishes a regional tax credit program incentivizing New Jersey businesses to provide goods/services to domestic violence victims, with annual $25M cap and regional plan require

Introduced, Referred to Assembly Judiciary Committee
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WeVote Research Nonpartisan
Bill Summary · A 4603

Summary of Bill A-4603 (New Jersey, 222nd Session)

Purpose and Intent

  • Establishes the “Support for Victims of Domestic Violence Program” to incentivize New Jersey businesses to provide goods or services to individuals who have recently experienced domestic violence, sexual assault, stalking, or attempted versions of these crimes.
  • The program is administered by the Division on Women in the Department of Children and Families, with advisory input from the Advisory Council on Domestic Violence.

Key Provisions

Program Structure

  • Creation of a tax credit program administered by the Division on Women.
  • Eligible participants are businesses (corporations, sole proprietors, partnerships, S corporations, LLCs, etc.) located in New Jersey that commit to supplying goods or services to eligible individuals.
  • A regional framework with at least three regional safety-net plans for the state. Regions prioritize needs and map them to goods/services offered by eligible businesses.

Regional Plans and Eligible Goods/Services

  • Plans must consider existing public and nonprofit resources and identify priority needs.
  • Prioritized supports include:
    • Household essentials and clothing
    • Technology security devices and services
    • Communications devices and services
    • Housing and emergency accommodations
  • Plans must be updated and readopted at least every three years.

Application and Award Process

  • The division accepts applications and issues tax credits to eligible businesses consistent with each regional plan.
  • Applications include scoring procedures, ensuring funding aligns with regional priorities.
  • Program agreements with eligible businesses specify detailed terms (see below).

Tax Credits and Caps

  • Annual state fiscal-year cap on total credits: $25,000,000.
  • Sub-cap allocations within the $25 million:
    • Up to $15,000,000 for housing and emergency accommodations.
    • Up to $10,000,000 for household essentials/clothing, tech/security devices/services, and communications devices/services (combined).
    • Up to $3,000,000 for other goods/services (including transportation) aligned with regional priorities.
  • Credits can be allocated up to 100% of the value of the provided goods/services.
  • Credits are subject to regional priority-based scoring and may be allocated to maximize regional impact.

Eligibility and Compliance

  • Businesses must submit timely program applications and enter into a program agreement governing provision of goods/services.
  • Agreement terms include:
    • Non-discrimination provisions
    • Detailed description of goods/services and conditions
    • No credit for value exceeding actual goods/services provided
    • Defined eligibility period for credits
    • Information requirements to monitor compliance
    • Regional obligation to provide goods/services for the agreement term
    • Audit rights and reporting requirements
    • Provisions for termination and potential recapture if noncompliant
  • Sharing of certain tax and compliance data with the Division of Taxation is allowed under confidentiality protections.

Administration and Oversight

  • The Division, in coordination with the Director of the Division of Taxation, will develop standards and procedures for issuing tax credit certificates.
  • The director and advisory council will issue regulations under the Administrative Procedure Act.
  • The program requires annual reporting on efficacy, including recommendations for improvements.

Tax Treatment

  • Eligible businesses receive tax credits that can be applied to:
    • Corporate Business Tax (or applicable business tax) or
    • New Jersey Gross Income Tax (for eligible individuals or entities, with allocation rules for partnerships and S corporations)
  • Credits may be used to offset up to 50% of a taxpayer’s liability for the applicable tax year, with carryover provisions to seven subsequent periods if not fully utilized.
  • Carryover and allocation rules ensure credits flow to the appropriate owners or partners in pass-through entities.

Effective Date

  • Effective immediately upon enactment.
  • Applies to privilege periods and taxable years beginning on or after January 1 of the year after enactment.

Potential Impact

  • Encourages private sector engagement in supporting domestic violence victims by providing a substantial, capped tax incentive.
  • Creates a structured, regionally coordinated safety-net framework to align public and private resources with real regional needs.
  • Businesses gain a mechanism to assist vulnerable individuals while receiving a tax credit, subject to compliance and annual reporting.
  • Do note: The program imposes reporting, audit, and record-keeping obligations on participating businesses.

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

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