Allows credit against corporation business tax and gross income tax liability for employing persons with a developmental disability.

This bill creates tax credits for New Jersey businesses that hire employees with developmental disabilities certified by the Division of Developmental Disabilities. Businesses can claim a 10% credit on wages paid to eligible employees, capped at $3,000 per employee and $60,000 total per tax year for both corporation business tax and gross income tax. The credit cannot be claimed for the same employee if the business already uses a separate credit for employment at occupational training centers or sheltered workshops. It directly affects New Jersey employers who hire certified individuals with developmental disabilities.