Allows corporation business tax and gross income tax credits to businesses employing released nonviolent offenders.

This bill provides New Jersey businesses with tax credits for hiring released nonviolent offenders. Specifically, it allows a credit equal to 15% of wages paid to eligible individuals (capped at $900 per employee) against both the corporation business tax and gross income tax. To qualify, an offender must have committed a nonviolent crime (excluding certain dangerous offenses), completed incarceration or community supervision, and been released to the community. The credit applies to wages paid during the tax year and cannot exceed 50% of the business's tax liability for that year.