Allows credit against corporation business tax and gross income tax liability for employing persons with a developmental disability.

This New Jersey bill allows businesses to claim a tax credit equal to 10% of wages paid to employees with developmental disabilities (verified by the state’s Division of Developmental Disabilities). The credit is capped at $3,000 per employee and $60,000 total per business annually for both corporation business tax and gross income tax. Businesses cannot claim this credit for the same employee if they also claim credits under existing disability employment programs. The credit applies to wages paid for any employment setting, not just specialized workshops.