Allows corporation business tax and gross income tax credits to businesses employing released nonviolent offenders.

S 2918 provides New Jersey businesses with tax credits for hiring released nonviolent offenders. Businesses can claim a credit equal to 15% of wages paid to each eligible employee, capped at $900 per employee, against both corporation business tax and gross income tax. An eligible offender is defined as an adult who committed a nonviolent crime (excluding offenses involving force) and has been released from incarceration or completed community supervision. The credit is limited to 50% of the tax liability and may be carried forward for up to seven years if not fully used in the current tax period.