Provides tax credits for hiring certain military spouses.

New Jersey's bill A 3913 creates a tax credit program to incentivize employers to hire military spouses affected by frequent relocations. Employers who hire nonresident military spouses (spouses of active-duty service members transferred to New Jersey, legally domiciled here, or on permanent change-of-station) can claim a tax credit equal to 15% of wages for 120-400 hours worked or 25% for over 400 hours annually, capped at $2,400 per employee. The credit reduces the employer's corporation business tax or gross income tax liability. This policy directly supports military spouses whose careers are disrupted by service-related moves, aiming to improve their employment stability.