Provides tax credits for hiring certain military spouses.

S 1622 creates a tax credit program for New Jersey employers who hire military spouses who are nonresidents of the state but live in New Jersey due to their spouse's military service (such as being transferred here, legally domiciled here, or moving on a permanent change-of-station). Employers receive a credit equal to 15% of wages for military spouses working 120-400 hours per year or 25% for 400+ hours, capped at $2,400 per employee annually. The credit reduces corporation business tax or gross income tax and requires employers to apply through the Commissioner of Labor and Workforce Development. The bill directly supports military spouses facing employment disruptions from frequent military relocations.