New Jersey would help employers offer apprenticeships in artificial intelligence

New Jersey’s Department of Labor and Workforce Development would run an artificial intelligence apprenticeship program. The program would connect employers and schools for classroom and practical training in artificial intelligence, data analysis, and automation. The department would help employers meet state and federal apprenticeship standards and explain the apprenticeship tax credits. The program would take effect 30 days after enactment.

Employers could apply for a corporate business tax credit equal to half an eligible apprentice’s wages, up to $5,000 per apprentice per tax period. The credit would cover employers paying New Jersey corporate business tax who hire eligible artificial intelligence apprentices, including those in data analysis and automation. Apprentices must be unskilled or partly skilled and work for the employer for at least 20 calendar weeks during the tax period. Their apprenticeship must meet state and federal standards, with training lasting no more than four tax periods. The credit could not reduce corporate business tax below the required minimum. The credit would cover tax periods beginning in 2026. The act would take effect 30 days after enactment.

Employers could apply for a personal income tax credit calculated as half an eligible apprentice’s wages, capped at $5,000 per apprentice per period. The credit would cover employers paying New Jersey personal income tax who hire eligible artificial intelligence apprentices, including those in data analysis and automation. Apprentices must be unskilled or partly skilled and work for the employer for at least 20 calendar weeks during the period. Their apprenticeship must meet state and federal standards, with training lasting no more than four tax periods. The credit could not reduce tax below the income tax already due for that year, which appears to prevent any savings. The credit would cover tax years beginning in 2026. The act would take effect 30 days after enactment.