Bill Text: NJ A518 | 2010-2011 | Regular Session | Introduced
Bill Title: Provides gross income tax exclusion for income earned in aviation related employment during or after qualified aviation related job training.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-01-12 - Introduced, Referred to Assembly Transportation, Public Works and Independent Authorities Committee [A518 Detail]
Download: New_Jersey-2010-A518-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Assemblyman JOHN F. AMODEO
District 2 (Atlantic)
Assemblyman VINCENT J. POLISTINA
District 2 (Atlantic)
SYNOPSIS
Provides gross income tax exclusion for income earned in aviation related employment during or after qualified aviation related job training.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act providing a gross income tax exclusion for income earned in aviation related employment during and after qualified aviation related job training, supplementing chapter 6 of Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Gross income shall not include amounts received by a taxpayer as salary, wages, bonuses, or other remuneration for services rendered by the taxpayer in a position of aviation related employment during any taxable year in which the taxpayer receives qualified aviation related job training and during the next following two taxable years; provided, however, that no taxpayer shall be allowed an exclusion from gross income under this section in more than five taxable years.
b. As used in this section:
"Aviation related employment" means (1) 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 (2) 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 taxpayer's employer.
"Qualified aviation related job training" means (1) occupational skills training or classroom instruction in performing a job within the aviation industry that the trainee receives or shall have received as an enrolled student at a county vocational school or county college in this State, or at any other institution of post-secondary education located in this State possessing such accreditation as the Director of the Division of Taxation shall require, or (2) on-the-job training in such a job at premises located in this State owned and operated by the trainee's employer.
2. This act shall take effect immediately and shall be applicable to taxable years commencing after the date of enactment.
STATEMENT
This bill provides for the exclusion, from income subject to the New Jersey gross income tax, of salary, wages, or other remuneration earned in a position of aviation related employment while receiving "qualified aviation related job training," or during the following two tax years. A taxpayer would not be allowed the exclusion for more than five tax years.
The bill defines "aviation related employment" as (1) employment in any of the various aviation industry jobs (several of them specified in the legislation) for which licensure, certification, or rating is required or authorized by federal or State law or regulation, and (2) other employment in the aviation industry for which qualified aviation related job training is required by the taxpayer's employer. "Qualified aviation related job training" is defined as (a) occupational skills training or classroom instruction in performing a job within the aviation industry that the trainee receives as an enrolled student at a New Jersey county vocational school or county college or at some other accredited institution of post-secondary education in this State, or (b) on-the-job training in such a job at in-State premises owned and operated by the taxpayer's employer.
