Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

This New Jersey bill (A5608) provides tax credits to businesses that hire neurodiverse individuals working in qualifying STEM or AI fields at minimum wage. Businesses can claim up to $9,000 annually per full-time employee (increasing from $7,000 in year one) or $4,500 for part-time employees. To qualify, employees must be certified as neurodiverse by the Division of Vocational Rehabilitation and work in eligible roles (excluding independent contractors). The credits apply against corporation business tax and gross income tax, with certification required within 90 days of application.