New Jersey Statutes Title 34. Labor and Workmen's Compensation 34 § 11-56a4.10

a. The commissioner shall, not later than September 30, 2024, issue and post on the Department of Labor and Workforce Development website a report which evaluates the impacts on employers and employees of the credits provided in calendar years 2019 through 2023 to employers for gratuities and tips pursuant to subsection e. of section 5 of P.L.1966, c. 113 (C.34:11-56a4). The report shall evaluate the adequacy of the minimum wage of employees who customarily and regularly receive gratuities or tips after adjustment for the credits provided to employers pursuant to subsection 5 of P.L.1966, c. 113 (C.34:11-56a4).

b. The commissioner, in consultation with the State Treasurer, shall, not later than September 30, 2024, issue and post on the Department of Labor and Workforce Development website a report which evaluates the impacts on employers and employees of the tax credits provided in calendar years 2019 through 2023 to employers of employees with impairments pursuant to 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). The report will include recommendations regarding the continuation of the tax credits.