Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

This bill creates a tax credit for New Jersey businesses that hire workers displaced by automation. Businesses with headquarters in New Jersey can claim a credit equal to 10% of the wages paid to each qualifying employee (capped at $2,500 per employee per tax year), provided the employee was previously laid off due to automation and is retained for at least seven months. The credit applies to both corporation business tax and gross income tax, and the bill defines "automation" as systems replacing human labor without continuous human input. It directly affects New Jersey employers and workers who lost jobs to automation, particularly in counties like Ocean County where many high-risk jobs exist.