Establishes "Recovery Tax Credit Program"; incentivizes hiring and continued employment of certain individuals in recovery from substance use disorder.

This bill establishes New Jersey's "Recovery Tax Credit Program," offering tax credits to employers who hire and retain individuals in recovery from substance use disorder. Employers must meet specific standards - including providing recovery-supportive workplace environments, offering qualifying health insurance, and verifying employee eligibility - to qualify for credits. Credits equal $1 per hour worked by eligible employees (minimum 500 hours, capped at $2,000 per person), with a total annual budget of $2 million. The program directly affects employers seeking to hire individuals in recovery and individuals with diagnosed substance use disorder who meet recovery criteria.