The proposed bill establishes the Inclusive Workplaces Program within the New Jersey Economic Development Authority (EDA) to promote the creation of workspaces that are inclusive of neurodivergent employees. The program consists of two main components: grants for eligible small-business employers and tax credits for eligible large-business employers. Small businesses with fewer than 150 employees and at least one neurodivergent employee can apply for grants up to $25,000 to support capital and workforce investments aimed at fostering neurodiversity-friendly environments. Conversely, large businesses with 150 or more employees and at least three neurodivergent employees can apply for tax credits equal to the lesser of $25,000 or 50% of their qualifying investments.

The bill appropriates $2.5 million from the General Fund to the EDA for the issuance of grants and tax credits, with the EDA authorized to approve applications on a rolling basis. Eligible investments include sensory-friendly workspace layouts, adaptive technologies, and workforce training programs focused on neurodiversity. The EDA will also have the authority to set application procedures and criteria for both components of the program, ensuring that the initiative effectively supports the inclusion of neurodivergent individuals in the workforce.