Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

This bill creates state tax credits for New Jersey businesses that hire individuals with certain developmental disabilities. It allows businesses to claim a credit equal to 40% of the first $6,000 in wages paid to each qualifying employee, up to $2,400 per employee annually. A "qualified person" is defined as someone with a severe, chronic disability (meeting specific criteria like onset before age 22) or a disability including intellectual disability, autism, cerebral palsy, epilepsy, spina bifida, or other neurological conditions. The credit applies to both corporation business tax and gross income tax liabilities, aiming to encourage employment of this group while preventing duplicate credits or displacement of other workers.