Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

New Jersey's S 2301 provides tax credits to employers who hire disabled veterans meeting specific criteria. Employers can claim a 15% credit on qualified wages paid to eligible disabled veterans (with a 30%+ VA disability rating), up to $1,800 per veteran annually, for wages paid between 2023 and 2026. To qualify, veterans must be New Jersey residents initially hired after the bill's enactment, employed for at least 185 business days, and have a service-connected disability rating of 30% or higher. The bill includes safeguards to prevent misuse, such as prohibiting double-counting of wages for other credits and denying credits if employers replace existing staff solely to claim the benefit.