Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

This bill allows businesses in New Jersey to receive tax credits for employing individuals with developmental disabilities, including those with intellectual disabilities, autism, cerebral palsy, and other neurological conditions. The credits apply to both corporation business tax and gross income tax, providing 40% of the first $6,000 in wages paid to each qualified employee, up to a maximum of $2,400 per person per year. Businesses must meet specific eligibility criteria, and the total credits combined with other tax benefits cannot exceed 50% of the tax liability owed. The legislation also includes provisions to prevent abuse, such as denying credits to companies that replace regular employees with individuals with disabilities primarily to obtain tax benefits.