Provides corporation business tax credits and gross income tax credits to employers that hire certain individuals through One-Stop Career Centers.

This bill provides New Jersey employers with corporation business tax credits and gross income tax credits for hiring "qualified employees" who accessed job training through One-Stop Career Centers. To qualify, employees must have been unemployed for at least 60 days, completed required training at a One-Stop Career Center, and earned an industry-recognized credential during their unemployment. Employers can claim up to $3,000 per qualified employee hired (prorated for partial employment) but only if the employee works for at least 90 days. Unused credits may be carried forward for up to seven years. The credits apply to salaries paid during the tax period and are limited to 50% of the employer's tax liability.