Provides corporation business and gross income tax credits for employment of community health workers.

This bill provides New Jersey corporations with a tax credit equal to 15% of wages paid to qualified community health workers (up to $2,500 per worker) for both corporation business tax and gross income tax. To qualify, employers must apply to the Commissioner of Health for certification that an employee meets specific criteria: working at least 10 hours weekly, completing a state-approved training program, and not being an independent contractor. The credit is limited to 50% of tax liability per year and may be carried forward if unused. It directly affects New Jersey businesses hiring community health workers - professionals who connect underserved communities to healthcare resources and educate providers about access barriers.