Allows credit against corporation business tax and gross income tax liability for employing persons with a developmental disability.

S 2515 creates a tax credit for New Jersey businesses that hire employees with developmental disabilities. Employers can claim a credit equal to 10% of wages paid to qualifying employees, capped at $3,000 per employee and $60,000 total per business annually. To qualify, employees must be certified by New Jersey’s Division of Developmental Disabilities as eligible for its services. Businesses cannot claim this credit for the same employee if they also claim a separate credit for employment at a sheltered workshop or occupational training center.