Provides tax credits for hiring certain military spouses.

This bill creates a tax credit for New Jersey employers who hire eligible military spouses. It directly affects employers (including businesses, nonprofits, and corporations) that hire nonresident spouses of active-duty service members who have moved to New Jersey due to military orders (e.g., permanent change of station or legal domicile). The credit equals 15% of wages for 120-400 hours worked ($2,400 max) or 25% for over 400 hours worked ($2,400 max), applied against state business or income taxes. The program is administered by the Department of Labor, with annual reports tracking credit awards.