Establishes Inclusive Workplaces Program in EDA to provide grants and tax credits to encourage employer investment in workspaces inclusive of neurodivergent employees; appropriates $2.5 million.

S 4118 establishes New Jersey's Inclusive Workplaces Program within the Economic Development Authority (EDA), appropriating $2.5 million to provide grants and tax credits for employers investing in workspaces accommodating neurodivergent employees. Small businesses (under 150 employees with at least one neurodivergent staff member) may receive grants up to $25,000 for sensory-friendly layouts, adaptive equipment, or neurodiversity training. Large businesses (150+ employees with at least three neurodivergent staff) qualify for tax credits equal to 50% of qualifying investments (capped at $25,000) for similar accommodations. The program limits annual grants and tax credits to $2.5 million each, with applications reviewed on a rolling basis by the EDA.