Provides corporation business tax and gross income tax credits for employers of certain persons with disabilities.

New Jersey's S 3397 provides a tax credit to employers who hire qualified workers with disabilities. Employers can claim a 15% credit on wages paid to these employees (capped at $2,000 per employee annually), provided the worker has a disability recognized under the federal Americans with Disabilities Act, works at least 35 hours weekly, and earns $15+ per hour. To qualify, employers must submit an application to the Division of Vocational Rehabilitation Services for certification, which must be approved within 90 days or deemed automatic. The credit excludes independent contractors and cannot reduce tax liability below zero, with unused credits potentially carried forward for up to seven years.