Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

This bill provides New Jersey employers with a tax credit equal to 15% of qualified wages paid to eligible disabled veterans, capped at $1,800 per veteran per year. It directly affects employers who hire residents of New Jersey who are honorably discharged veterans with a 30%+ service-connected disability rating from the U.S. Department of Veterans Affairs, and who are employed for at least 185 business days. The credit applies to wages paid between January 2017 and January 2020, with restrictions preventing double-dipping for the same wages used in other state tax credits or programs. Employers must not displace existing workers to hire veterans solely for the credit, and unused credits may be carried forward for up to seven years.