Establishes "Recovery Tax Credit Program"; incentivizes hiring and continued employment of certain individuals in recovery from substance use disorder.

This bill establishes the "Recovery Tax Credit Program" to incentivize New Jersey employers to hire and retain individuals in recovery from substance use disorder. Employers must meet specific certification requirements, including providing employer-sponsored insurance meeting minimum essential coverage standards and partnering with local recovery providers, to qualify for the program. Certified employers can claim a tax credit of $1 per hour worked by eligible individuals, up to a maximum of $2,000 per individual (with a minimum of 500 hours worked), with a total annual program allocation of $2 million. The credit can be applied against Corporation Business Tax or Gross Income Tax, but cannot exceed 50% of the employer's tax liability for the year.