Allows corporation business tax and gross income tax credits to businesses employing qualified ex-offenders.

This bill creates tax credits for New Jersey businesses that hire qualified ex-offenders. It allows a credit equal to 15% of wages paid to each qualifying employee, capped at $900 per employee annually, against both corporation business tax and gross income tax. A "qualified ex-offender" is defined as someone convicted of a first- to fourth-degree crime in New Jersey who was hired within one year of their conviction or release from incarceration. The credit is applied after other credits and cannot reduce tax liability below the statutory minimum.