Allows corporation business tax and gross income tax credits to businesses employing qualified ex-offenders.

This bill creates tax credits for New Jersey businesses that hire qualified ex-offenders. It allows a 15% credit against corporation business tax and gross income tax, capped at $900 per employee, for wages paid to individuals who: (1) were convicted of a first- to fourth-degree crime in New Jersey, and (2) were hired within one year of conviction or release from incarceration. The credit reduces tax liability but cannot exceed 50% of the tax due or lower it below the statutory minimum. Businesses directly benefit by lowering their tax burden when employing eligible former offenders.