SENATE COMMITTEE SUBSTITUTE FOR

SENATE, Nos. 536 and 1720

STATE OF NEW JERSEY

214th LEGISLATURE

  ADOPTED SEPTEMBER 19, 2011

 


 

Sponsored by:

Senator  THOMAS H. KEAN, JR.

District 21 (Essex, Morris, Somerset and Union)

Senator  JEFF VAN DREW

District 1 (Cape May, Atlantic and Cumberland)

 

 

 

 

SYNOPSIS

     Authorizes county colleges and county vocational school districts to establish aviation related job certification, training, and internship programs and provides a corporation business tax credit for funds donated to support such programs.

 

CURRENT VERSION OF TEXT

     Substitute as adopted by the Senate Education Committee.

  

 

 

 


An Act concerning the establishment of aviation related job certification and internship programs and supplementing chapters 54 and 64A of Title 18A of the New Jersey Statutes and P.L.1945, c.162.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1.    a.  As used in this section, “aviation related job” means (i) employment in the aviation industry including, but not limited to, employment as a pilot, flight engineer, flight navigator, control tower operator, aircraft dispatcher, ground instructor, aircraft mechanic, aircraft repairman, flight attendant, or parachute rigger, for which licensure, certification, or rating of the employee is required or authorized by federal or State law or regulation, and (ii) other employment in the aviation industry, in such fields as air ambulance service, aircraft maintenance management, aircraft manufacturing and quality control, airline transport service, airport operation, airport security, aviation contracts administration, aviation engineering, aviation logistics, aviation sales and marketing, aviation technology, avionics technology, corporate aviation services, aviation customer service, aviation management, ground support, and ticketing, for which qualified aviation related job training is required by the employer.

     b.    A county vocational school district established pursuant to article 3 of chapter 54 of Title 18A of the New Jersey Statutes may enter into a partnership with one or more private entities to develop and establish aviation related job certification, training, and internship programs.  Under the program the county vocational school district and private entity shall identify needed skills and certifications, develop training programs, train workers for aviation related jobs, and work with employers to provide student internship opportunities in the aviation industry.

 

     2.    a.  As used in this section, “aviation related job” means (i) employment in the aviation industry including, but not limited, to employment as a pilot, flight engineer, flight navigator, control tower operator, aircraft dispatcher, ground instructor, aircraft mechanic, aircraft repairman, flight attendant, or parachute rigger, for which licensure, certification, or rating of the employee is required or authorized by federal or State law or regulation, and (ii) other employment in the aviation industry, in such fields as air ambulance service, aircraft maintenance management, aircraft manufacturing and quality control, airline transport service, airport operation, airport security, aviation contracts administration, aviation engineering, aviation logistics, aviation sales and marketing, aviation technology, avionics technology, corporate aviation services, aviation customer service, aviation management, ground support, and ticketing, for which qualified aviation related job training is required by the employer.

     b.    A county college established pursuant to chapter 64A of Title 18A of the New Jersey Statutes may enter into a partnership with one or more private entities to develop and establish aviation related job certification, training, and internship programs.  Under the program the county college and private entity shall identify needed skills and certifications, develop training programs, train workers for aviation related jobs, and work with employers to provide student internship opportunities in the aviation industry.

 

     3.    a.  As used in this section, “aviation related job” means (i) employment in the aviation industry including, but not limited to, employment as a pilot, flight engineer, flight navigator, control tower operator, aircraft dispatcher, ground instructor, aircraft mechanic, aircraft repairman, flight attendant, or parachute rigger, for which licensure, certification, or rating of the employee is required or authorized by federal or State law or regulation, and (ii) other employment in the aviation industry, in such fields as air ambulance service, aircraft maintenance management, aircraft manufacturing and quality control, airline transport service, airport operation, airport security, aviation contracts administration, aviation engineering, aviation logistics, aviation sales and marketing, aviation technology, avionics technology, corporate aviation services, aviation customer service, aviation management, ground support, and ticketing, for which qualified aviation related job training is required by the employer.

     b.    Beginning in the first State fiscal year following the effective date of P.L.   , c.    (C.     ) (pending before the Legislature as this bill), the Director of the Division of Taxation in the Department of the Treasury shall establish a program to provide tax credits to corporations which make a contribution to establish aviation related job certification, training, and internship programs at county colleges and county vocational school districts located in the State.

     c.     A taxpayer shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) for a privilege period, in an amount equal to 100% of the contributions made by the taxpayer to support aviation related job certification, training, and internship programs during the privilege period; provided that the taxpayer shall designate at the time the contribution is made that the contribution is made pursuant to this section.  Any funds used to provide compensation to an internship program participant as part of a paid internship program shall be included as part of the taxpayer’s contribution for the privilege period in which the funds are disbursed.

     d.    The order of priority of the credit allowed under this section and any other credits allowed by law shall be as prescribed by the director.  The amount of the credit applied under this section against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) for a privilege period shall not reduce the tax liability to an amount less than the statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162 (C.54:10A-5).  An unused amount of credit shall expire at the end of the privilege period.

 

     4.    This act shall take effect immediately and section 3 of this act shall be applicable to privilege periods commencing after the date of enactment.