Provides tax credits for hiring certain military spouses.

S 1579 establishes a tax credit program for New Jersey employers hiring eligible military spouses. It provides credits equal to 15% of wages for spouses working 120-400 hours annually or 25% for 400+ hours, capped at $2,400 per employee per year. The credit applies to employers who hire nonresident military spouses legally domiciled in New Jersey or relocated due to a permanent military move. Administered by the Labor Department, the credit reduces corporate business tax or gross income tax. This policy directly incentivizes employers to hire military spouses whose careers are disrupted by frequent relocations.