Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

A new cap limits the total value of tax credits approved under both the corporation business tax and gross income tax provisions to $10,000,000 during any calendar year. This creates a hard annual budget ceiling for the program.

The guidelines for determining who qualifies as neurodiverse must now be issued jointly by the Director of Vocational Rehabilitation Services and the Assistant Commissioner of the Division of Developmental Disabilities in the Department of Human Services, rather than by the director alone. This adds a second agency's expertise to the eligibility determination.

The deemed-approval provision was narrowed: if the director fails to issue a written certification within five days of making a 'favorable' determination (previously just 'a determination'), the certification is deemed issued. The prior language could have triggered deemed issuance after any determination, including an unfavorable one.

The deemed-approval trigger for the 90-day deadline now requires that a 'complete application is received' rather than merely that 'the application is submitted,' preventing taxpayers from starting the clock with incomplete filings.

Section 3 (rulemaking) now requires the Director of Vocational Rehabilitation Services to consult with both the Assistant Commissioner of the Division of Developmental Disabilities and the Director of Taxation when adopting implementing regulations, expanding from a single-consultation requirement.

The definition of 'qualified neurodiverse employee' changed from 'a person' to 'an individual,' and the employer confirmation provision now requires the employer's application to be made 'pursuant to this section.'

The gross income tax credit in Section 2(a)(1) now explicitly specifies that wages must be paid 'by the taxpayer during the taxable year,' clarifying the timing requirement for claiming the credit.