Provides corporation business and gross income tax credit for employment of persons who have experienced job loss due to automation.

This bill provides New Jersey businesses with a tax credit for hiring workers who lost jobs due to automation. Companies headquartered in New Jersey can claim a credit equal to 10% of wages paid to eligible employees (capped at $2,500 per employee), provided they retain those workers for at least seven months. To qualify, the worker must have had prior employment terminated by automation, defined as systems replacing human labor without continuous human input. The credit applies to both corporation business tax and gross income tax, reducing tax liability but not below zero.