Provides credits against corporation business and gross income taxes for certain employers that invest in human capital.

This bill provides tax credits to small, newer New Jersey businesses that invest in employee training. Qualified employers (those with under $2.5 million in annual revenue, operating in New Jersey for fewer than 10 years, and employing people in the state) can claim a 10% credit on training costs - up to $2,000 per employee - against corporate business and gross income taxes. The credit applies only to training programs that improve job skills and lead to industry-recognized credentials. Businesses can use this credit for up to five years, and it takes effect for tax periods starting January 1 after enactment.