Allows corporation business tax and gross income tax credits to businesses employing qualified ex-offenders.

This bill allows New Jersey businesses to claim tax credits against corporation business tax and gross income tax for hiring qualified ex-offenders. It provides a credit equal to 15% of wages paid to each eligible employee, capped at $900 per employee per tax year. A "qualified ex-offender" must have been convicted of a first-, second-, third-, or fourth-degree crime in New Jersey and hired within one year of conviction or release from incarceration. The credit applies to wages paid during the tax year and cannot reduce tax liability below the statutory minimum.