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

New Jersey's S 2888 creates state tax credits for businesses employing individuals with developmental disabilities. It allows a 40% credit on the first $6,000 of wages paid to each qualifying employee, capped at $2,400 per employee annually, for both corporation business tax and gross income tax. A "qualified person" must have a severe, chronic disability manifesting before age 22 (including intellectual disabilities, autism, or neurological conditions like cerebral palsy) that results in substantial functional limitations. The bill aims to incentivize hiring for this group by aligning with the federal Work Opportunity Tax Credit model, while preventing abuse through rules against displacing existing workers or double-counting credits.