Provides corporation business tax and gross income tax credits for employers of certain persons with disabilities.

This bill would provide tax credits to New Jersey employers who hire individuals with disabilities meeting specific criteria. Employers could claim a credit equal to 15% of wages paid to qualifying employees (up to $2,000 per employee) against corporation business tax and gross income tax. To qualify, employees must have a disability recognized under the federal Americans with Disabilities Act, work at least 35 hours per week, earn at least $15 per hour, and not be independent contractors. Employers must apply for certification from the Division of Vocational Rehabilitation Services, with specific timelines for review and approval.