Allows corporation business tax and gross income tax credits to businesses employing released nonviolent offenders.

This bill provides tax credits to New Jersey businesses that hire released nonviolent offenders. Specifically, businesses can claim a 15% credit (up to $900 per employee) on wages paid to these individuals for both corporation business tax and gross income tax. To qualify, the offender must have committed a nonviolent crime (excluding certain offenses involving force), served time or alternative sentencing, and been released into community supervision. Unused credits can be carried forward for up to seven years, but total credits cannot exceed 50% of a business's tax liability. The bill directly affects employers in New Jersey who hire eligible individuals, aiming to incentivize their reemployment.