Provides employers with various tax incentives for hiring persons with disabilities under insurance premiums tax, corporation business tax and gross income tax.

This bill provides New Jersey employers with tax credits for hiring and accommodating employees with disabilities. It offers three specific credits: (1) a wage credit of up to $1,800 in the first year (30% of first $6,000 in wages) and $1,200 in the second year (20% of first $6,000), (2) a transportation credit of up to $600 per employee for work-related travel, and (3) an accommodation credit matching federal accessibility spending (10% of costs over $250, capped at $10,250) for eligible small businesses. Employers must verify eligibility through a certification from the Division of Vocational Rehabilitation Services, which defines "qualified employee with a disability" per the federal Americans with Disabilities Act. The credits apply to insurance premiums tax, corporation business tax, and gross income tax, with unused credits carryable for seven years.