Provides corporation business and gross income tax credits for employment of community health workers.

This bill creates a tax credit for New Jersey businesses that hire qualified community health workers. The credit equals 15% of wages paid to each eligible worker, up to $2,500 per worker annually. To qualify, workers must be certified, employed at least 10 hours weekly on a permanent basis, complete a state-approved training program, and not work as independent contractors. Businesses must apply to the Commissioner of Health for certification of workers, which must be included with tax returns, and the credit is limited to 50% of tax liability per year. Unused credits may be carried forward for up to five years.