Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

This bill provides New Jersey businesses with tax credits for hiring disabled veterans. Specifically, businesses receive a 15% credit (capped at $1,800 per veteran) on qualified wages paid to disabled veterans with a 30%+ VA disability rating who are hired after the bill's enactment and employed for at least 185 business days. The credit applies to wages paid between 2023 and 2026 for both corporation business tax and individual gross income tax. Businesses cannot claim this credit if the same wages are used for other state tax credits, and they must avoid displacing other employees solely to access the benefit.