This bill introduces tax credits for corporations and individuals under the New Jersey Gross Income Tax Act for employing qualified community health workers. Specifically, taxpayers can receive a credit equal to 15 percent of the wages paid to these workers during the privilege period or taxable year, capped at $2,500 per worker. To qualify for the credit, taxpayers must apply to the Commissioner of Health for certification that their employees meet the criteria of a qualified community health worker, which includes being employed for at least 10 hours per week on a permanent basis, completing an authorized training program, and not being classified as independent contractors or temporary workers.

The bill outlines the process for application and certification, requiring the Commissioner to review applications within 90 days and issue certifications within five days of approval. If the Commissioner fails to meet these deadlines, the application is automatically deemed approved. Additionally, the bill specifies that the total credits claimed cannot exceed 50 percent of the tax liability for the privilege period or taxable year, and any unused credits can be carried forward for up to five years. The legislation aims to enhance access to healthcare in underserved communities by incentivizing the employment of community health workers.