New Jersey § 34:11-56a41

§ 34:11-56a41.

a. Notwithstanding any provision of the “Administrative Procedure Act,” P.L.1968,

c. 410 ( C.52:14B-1 et seq. ) to the contrary, the commissioner, in consultation with the State Treasurer, may

adopt, upon filing with the Office of Administrative Law, such regulations that the

commissioner deems necessary to implement the provisions of sections 5 through 9 of P.L.2019, c. 32 ( C.34:11-56a39 to 34:11-56a41 , 54:10A-5.42 , and 54A:4-18 ), which regulations shall be effective for a period not to exceed 180 days from the

date of the filing. The commissioner shall thereafter amend, adopt, or readopt the regulations in accordance

with the requirements of P.L.1968, c. 410 ( C.52:14B-1 et seq. ). The regulations adopted by the commissioner shall include the following: (1) standards and procedures for determining which employees are employees with impairments

for the purpose of determining the eligibility of employers for tax credits; (2) any additions to, or modifications of, wage record-keeping requirements needed

to calculate the amounts of tax credits under sections 5 through 9 of P.L.2019, c. 32 ( C.34:11-56a39 to 34:11-56a41 , 54:10A-5.42 , and 54A:4-18 ); (3) continuing to provide the calculation, for each year, of what the minimum wage

would have been under section 5 of P.L.1966 ( C.34:11-56a4 ) and paragraph 23 of Article I of the New Jersey Constitution if P.L.2019, c. 32 ( C.34:11-56a4.9 et al.) had not been enacted; and (4) a method for employers to submit certificates of credit to the Division of Taxation

pursuant to sections 8 and 9 of P.L.2019, c. 32 ( C.54:10A-5.42 and C.54A:4-18 ). b. Beginning the year next following the year in which P.L.2019, c. 32 ( C.34:11-56a4.9 et al.) takes effect 1 and every two years thereafter, the commissioner shall prepare a report concerning

the award of tax credits under sections 5 through 9 of P.L.2019, c. 32 ( C.34:11-56a39 to 34:11-56a41 , 54:10A-5.42 , and 54A:4-18 ), and submit the report to the Governor, and, pursuant to section 2 of P.L.1991, c. 164 ( C.52:14-19.1 ), to the Legislature. Each biennial report required under this subsection shall include the names and

locations of, and the amount of tax credits allowed to, each employer allowed a tax

credit under sections 5 through 9 of P.L.2019, c. 32 ( C.34:11-56a39 to 34:11-56a41 , 54:10A-5.42 , and 54A:4-18 ). 1

L.2019, c. 32, eff. Feb. 4, 2019.