Provides employers with various tax incentives for hiring persons with disabilities under insurance premiums tax, corporation business tax and gross income tax.

This bill provides New Jersey employers with three tax credits for hiring and supporting workers with disabilities. Employers can claim: (1) wage credits of up to $1,800 in the first year (30% of $6,000) and $1,200 in the second year (20% of $6,000), (2) transportation expense credits up to $600 annually, and (3) accessibility modification credits of 10% on eligible costs (up to $10,250) for small businesses. To qualify, employees must be certified by the Division of Vocational Rehabilitation Services as meeting the ADA definition of disability. The credits apply against insurance premiums tax, corporation business tax, and gross income tax, with unused credits carryable for seven years.