This bill introduces tax credits for businesses that employ and retain neurodiverse individuals in qualifying roles within the fields of science, technology, engineering, math, or artificial intelligence. Specifically, it allows a corporation business tax credit and a gross income tax credit for wages paid to full-time and part-time qualified neurodiverse employees. The credit amounts are tiered based on the duration of employment, with a maximum of $7,000 for the first year, $8,000 for the second consecutive year, and $9,000 for the third consecutive year and beyond for full-time employees. For part-time employees, the credit is capped at $4,500 per employee for each taxable year.

To claim these credits, businesses must apply for certification from the Director of the Division of Vocational Rehabilitation Services, who will verify the employee's status as a qualified neurodiverse individual. The bill also includes provisions to protect the confidentiality of the employees' health information and outlines the process for application review and certification issuance. The Director is tasked with establishing rules and regulations to implement these provisions, and the act will take effect immediately, applying to tax periods beginning after January 1 following its enactment.