Provides corporation business tax credits and gross income tax credits to employers that hire certain individuals through One-Stop Career Centers.

This bill provides New Jersey employers with tax credits of up to $3,000 per qualified employee hired through One-Stop Career Centers. To qualify, employees must have been unemployed for at least 60 days, completed required training at a career center, and earned an industry-recognized credential during that unemployment period. Employers must retain employees for a minimum of 90 days to claim the credit, which applies to both corporation business tax and gross income tax liabilities. The credits cannot exceed 50% of a taxpayer’s liability and may be carried forward for up to seven years if unused. This directly affects New Jersey employers hiring eligible job seekers who completed workforce training programs.